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Income Tax Act 2007

Definitions and related matters - Terminating provisions

YZ 4: Saving of effect of certain terms defined in Canterbury Earthquake Recovery Act 2011

You could also call this:

“Earthquake-related terms from old law still apply to some tax rules”

When you read about the Canterbury earthquakes in certain parts of the tax law, you might see words like “Canterbury earthquake”, “greater Christchurch”, “rebuilding”, and “recovery”. These words have special meanings that come from another law called the Canterbury Earthquake Recovery Act 2011.

Even though that law doesn’t exist anymore, its definitions for these words are still used in some parts of the tax law. This helps make sure that everyone understands what these words mean when they’re talking about taxes related to the Canterbury earthquakes.

The parts of the tax law that use these special meanings are sections CZ 23 to CZ 25, CZ 29, DZ 20, EZ 23B, EZ 23BB, EZ 70 to EZ 74, FZ 7, and GZ 3. When you’re reading these sections, remember that the words have the same meanings they had in the old Canterbury Earthquake Recovery Act 2011.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6869807.

Topics:
Money and consumer rights > Taxes
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Part Y Definitions and related matters
Terminating provisions

YZ 4Saving of effect of certain terms defined in Canterbury Earthquake Recovery Act 2011

  1. For the purposes of sections CZ 23 to CZ 25, CZ 29, DZ 20, EZ 23B, EZ 23BB, EZ 70 to EZ 74, FZ 7, and GZ 3 (which relate to the Canterbury earthquakes), the terms Canterbury earthquake, greater Christchurch, rebuilding, and recovery have the meanings set out in the Canterbury Earthquake Recovery Act 2011, which continues to apply for this purpose in the same manner as it applied immediately before the repeal of that Act by the Greater Christchurch Regeneration Act 2016.

Notes
  • Section YZ 4: inserted (with effect on 19 April 2016), on , by section 73 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).