Explanatory note
This note is not part of the order, but is intended to indicate its general effect.
This order, which comes into force on the 28th day after its notification in the Gazette, is made under section 21 of the Forests Amendment Act 2004. The order specifies that a particular payment of money made in consideration of entering into a conservation covenant over specified Māori land is not gross income of the named recipients.
Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 26 June 2014.
This order is administered by the Inland Revenue Department.