Taxation Review Authorities Act 1994

Purpose and construction

3: Interpretation

You could also call this:

"What special words mean in this law"

Illustration for Taxation Review Authorities Act 1994

When you read this Act, some words have special meanings. You can find the meaning of "co-operative company" and "widely-held company" in section 17(4). "Inland Revenue Acts" means the same as in section 3 of the Tax Administration Act 1994. When you see "legal personal representative", it means someone who looks after a person's estate, like an executor or administrator. "Taxation Review Authority" or "Authority" refers to a group set up under this Act. You can find more information about these words in the Tax Administration Act 1994 and the Income Tax Act 2007. Some words in this Act have the same meanings as they do in other laws, like the Tax Administration Act 1994 and the Income Tax Act 2007.

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2: Purpose of Act, or

"This Act is about how Taxation Review Authorities work in New Zealand."

4: Construction of statutory references, or

"How the Act refers to other parts of the law"

Part 1Purpose and construction

3Interpretation

In this Act, unless the context otherwise requires,—
co-operative company is defined in section 17(4) for the purposes of that section
Inland Revenue Acts has the same meaning as in section 3 of the Tax Administration Act 1994
legal personal representative, in relation to any person, means—
1. the executor, original or by representation, or an administrator for the time being of a deceased person:
2. any person who by order of court has been appointed as guardian or manager of the estate of any person:
3. any other person who by order of court administers the estate of any person
Taxation Review Authority, or Authority, means a Taxation Review Authority established or deemed to be established under this Act
widely-held company is defined in section 17(4) for the purposes of that section.
As the context requires, words and phrases used in this Act have the same meanings as they have in the Tax Administration Act 1994 and the Income Tax Act 2007.

Compare

1974 No 133 s 2

Notes

Section 3(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).