This order is made under section 2(36) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 on the advice and with the consent of the Executive Council.

1	Title
2	Commencement of certain provisions of Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017
	Explanatory note
	Administrative Information

Order

1 Title

This order is the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act Commencement Order 2017.

2 Commencement of certain provisions of Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017

Sections 299, 304, 305, 323, 324, 325(2) to (6), 327, 328, 329, 330, 331, 332, 333, 379, 383, 396, and 397 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 come into force on 31 August 2017.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order brings into force on 31 August 2017 all of the sections listed in section 2(36) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017.

The provisions brought into force by this order—

make changes to certain provisions relating to the disclosure of information or secrecy obligations in the Tax Administration Act 1994, the Student Loan Scheme Act 2011, and the Child Support Act 1991; and
make related technical and consequential changes.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 3 August 2017.

This order is administered by the Inland Revenue Department.

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Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act Commencement Order 2017