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Tax Administration Act 1994

1: Short Title and commencement

You could also call this:

"What the Tax Administration Act 1994 is and when it started"

Illustration for Tax Administration Act 1994

This Act is called the Tax Administration Act 1994. You can refer to it by this name. It started on 1 April 1995 and applies to income from the 1995-96 tax year onwards. This Act also applies to the 1994-95 income year, but only as specified in section YB 7 of the Income Tax Act 1994. You can find more information about this in the Income Tax Act 1994. It explains how this Act works for the 1994-95 income year. The Tax Administration Act 1994 was changed by the Income Tax Act 2004, which you can find on the legislation.govt.nz website. You can look at the changes made to the Act on this website. It has information about the changes and when they happened.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348347.

Topics:
Money and consumer rights > Taxes
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Tax Administration Act 1994, or

"Making Income Tax Rules Clearer and Easier"

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2: Purpose of Act, or

"This law helps organise tax rules in a new way."

1Short Title and commencement

  1. This Act may be cited as the Tax Administration Act 1994.

  2. This Act shall come into force on 1 April 1995, and shall, where appropriate, apply with respect to the tax on income derived in the 1995–96 tax year and subsequent years.

  3. This Act shall also apply with respect to late 1994–95 income years to the extent specified in section YB 7 of the Income Tax Act 1994.

Notes
  • Section 1(2): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
  • Section 1(3): inserted, on , by section 2 of the Tax Administration Amendment Act 1995 (1995 No 24).