Act Repealed Latest version as at 13 March 1992 (as enacted) | 1992 No 4

Stamp and Cheque Duties Amendment Act 1992

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Stamp and Cheque Duties Amendment Act 1992

Public Act		1992 No 4
Date of assent		13 March 1992

	Title
1	Short Title
2	Objections to assessments
	Administrative information

An Act to amend the Stamp and Cheque Duties Act 1971

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title

This Act may be cited as the Stamp and Cheque Duties Amendment Act 1992, and shall be read together with and deemed part of the Stamp and Cheque Duties Act 1971 (hereinafter referred to as the principal Act).

2 Objections to assessments

(1)

Section 72(1) of the principal Act is hereby amended by inserting, after the words “given to him by the Commissioner,”, the following words and paragraphs:

“or within such extended time as the Commissioner may allow on the application of the person made before the expiry of—

“(a)

That one-month period; or

“(b)

Any extended time for objection previously allowed by the Commissioner in respect of the assessment,—”.

(2)

Section 72(2) of the principal Act is hereby amended by inserting, after the words “of this section”, the words “, or after such extended time as the Commissioner may allow under that subsection,”.

This Act is administered in the Inland Revenue Department.

Stamp and Cheque Duties Amendment Act 1992