Education Act 1989

  • repealed
  • Education Act 1989: repealed, on 1 August 2020, by section 669(3)(b) of the Education and Training Act 2020 (2020 No 38).
219 Taxes and duties in other cases

(1)

For the purposes of the Acts specified in the Schedule of the Tax Administration Act 1994 and any other enactment that imposes, or provides for the collection of, a tax, duty, levy, or other charge—

(a)

a disestablished institution referred to in section 217(6) and the Minister shall be deemed to be the same person with effect on and from the date on which the real and personal property of the disestablished institution vests in the Minister pursuant to that section; and

(b)

in respect of the liability under any such enactment for, and the assessment, determination, or imposition of, taxes, duties, levies, or other charges accruing on and from the day on which the real and personal property of the disestablished institution so vests in the Minister, all transactions entered into by, and acts of, the disestablished institution before the vesting effected by section 217(6) shall be deemed to have been entered into by, or to be those of, the Minister and to have been entered into or performed by the Minister at the time when they were entered into or performed by the disestablished institution.

(2)

For the purposes of determining whether—

(a)

any taxpayer satisfies the requirements of section IA 5(2) of the Income Tax Act 2007; or

(b)

any taxpayer is included in a group of companies or a wholly-owned group for the purposes of section IA 6 of the Income Tax Act 2007; or

(c)

any debit arises to be recorded in a taxpayer’s imputation credit account under section OB 41 of the Income Tax Act 2007, or in a taxpayer’s FDP account under section OC 24 of that Act, or in a taxpayer’s branch equivalent tax account under section OE 15 of that Act,—

shares held by a disestablished institution in any company (whether directly or through any 1 or more interposed companies) immediately before the vesting effected by section 217(6) shall be treated as having been acquired by the Minister at the time when they were acquired by the disestablished institution.

(3)

The vesting of all the real and personal property of a disestablished institution in the Minister pursuant to section 217(6) shall not be treated as a supply of any goods or services for the purposes of the Goods and Services Tax Act 1985, or as a disposition of property for the purposes of the Estate and Gift Duties Act 1968.

(4)

Nothing in subsection (2) or subsection (3) limits the generality of subsection (1).

Section 219: inserted, on 1 January 1991, by section 37 of the Education Amendment Act 1990 (1990 No 60).

Section 219(1): amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 219(2)(a): replaced, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 219(2)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 219(2)(b): replaced, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 219(2)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 219(2)(c): replaced, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 219(2)(c): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 219(3): amended, on 20 May 1999, by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).