Reprint as at 19 April 2016
(SR 2011/80)
Canterbury Earthquake (Inland Revenue Acts) Order 2011: revoked (after expiring on the close of 1 October 2012), on 19 April 2016, by section 146(2) of the Greater Christchurch Regeneration Act 2016 (2016 No 14).
Anand Satyanand, Governor-General
At Wellington this 28th day of March 2011
Present:His Excellency the Governor-General in Council
Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.
Note 4 at the end of this reprint provides a list of the amendments incorporated.
This order is administered by the Inland Revenue Department.
Pursuant to section 6 of the Canterbury Earthquake Response and Recovery Act 2010, His Excellency the Governor-General makes the following order acting—
on the advice and with the consent of the Executive Council; and
on the recommendation of the relevant Minister made in accordance with section 6(2) of that Act.
This order is the Canterbury Earthquake (Inland Revenue Acts) Order 2011.
This order is deemed to have come into force on 4 September 2010.
This order expires on the close of 1 October 2012.
Clause 3: amended, on 1 April 2012, by clause 4 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).
In this order, unless the context otherwise requires,—
Canterbury earthquakes has the same meaning as in section 4(1) of the Canterbury Earthquake Recovery Act 2011
Commissioner has the same meaning as in section 3(1) of the Tax Administration Act 1994
extended time limit means a time limit that, in accordance with a decision of the Commissioner under clause 5, applies to a person in place of an initial time limit
initial time limit means a time limit that is extended by the Commissioner under clause 5
Inland Revenue Acts has the same meaning as in section 3(1) of the Tax Administration Act 1994
time limit means a date, time limit, or period of time that is specified in—
an Inland Revenue Act; or
a regulation made under an Inland Revenue Act.
Clause 4 Canterbury earthquakes: replaced, on 1 April 2012, by clause 5 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).
(1)
The Commissioner may extend a time limit that applies to a person (including the Commissioner), a group of persons, or a class of persons if—
the Commissioner considers that the person, group, or class is, or has been, unable to comply with that time limit as a result of the Canterbury earthquakes; and
the Commissioner considers that it is fair and equitable in the circumstances to extend that time limit.
(2)
If the Commissioner extends a time limit under subclause (1),—
the Commissioner may also extend any other time limit that relates to the initial time limit (including those that apply to the Commissioner) if the Commissioner considers that that is a necessary or desirable consequence of extending the initial time limit; but
except as set out in paragraph (a), any other time limit that relates to the initial time limit is not affected by extending the initial time limit.
(3)
The Commissioner may impose conditions on an extended time limit if the Commissioner considers that that is necessary or appropriate in the circumstances.
(4)
Any decision or action taken under this clause in relation to a group of persons or a class of persons applies to each person in the group or class individually and independently, and clauses 7 to 9 must be interpreted accordingly.
Clause 5(1)(a): amended, on 1 April 2012, by clause 6 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).
The powers in clause 5 apply to any time limit that falls or ends on or after 4 September 2010 and on or before 1 October 2012.
The Commissioner may exercise the powers in clause 5 in relation to a time limit that has already passed.
Subclause (1) overrides subclause (2).
Clause 6(1): amended, on 1 April 2012, by clause 7 of the Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35).
If a person complies with an extended time limit, the provisions of the Inland Revenue Acts and the regulations made under those Acts that (but for the extended time limit) would have applied to the person for failing to comply with the initial time limit do not apply to the person.
If a person fails to comply with an extended time limit, the provisions of the Inland Revenue Acts and the regulations made under those Acts that (but for the extended time limit) would have applied to the person for failing to comply with the initial time limit apply to the person.
However, those provisions apply with effect from the extended time limit instead of the initial time limit.
An extended time limit is revoked if the person to whom that time limit applies (person A)—
fails to comply with a condition imposed on that time limit; or
wilfully or negligently gives any false information, or misleads or attempts to mislead the Commissioner or any other officer, in relation to any matter or thing that affects the Commissioner’s decision to extend the initial time limit.
If an extended time limit is revoked,—
clause 7 does not apply to person A; and
the provisions of the Inland Revenue Acts and the regulations made under those Acts that (but for the extended time limit) would have applied to person A for failing to comply with the initial time limit apply to person A with effect from the initial time limit.
Clauses 5 to 9 apply despite anything to the contrary in the Inland Revenue Acts or in any other enactment.
Rebecca Kitteridge,Clerk of the Executive Council.
Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 31 March 2011.
This is a reprint of the Canterbury Earthquake (Inland Revenue Acts) Order 2011 that incorporates all the amendments to that order as at the date of the last amendment to it.
Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.
Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.
Greater Christchurch Regeneration Act 2016 (2016 No 14): section 146(2)
Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 (SR 2012/35)
Canterbury Earthquake (Inland Revenue Acts) Order 2011 (SR 2011/80): clause 3