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Tax Administration Act 1994

Determinations - Determinations relating to livestock

91AAE: Publication and revocation of determinations relating to livestock

You could also call this:

"Rules for Changing Livestock Tax Decisions"

Illustration for Tax Administration Act 1994

If the Commissioner revokes a determination made under section EC 15, EC 23, or EC 24 of the Income Tax Act 2007, and substitutes a new determination, you need to know that new determination does not apply for an income year that ends on or before the day 30 days before the day on which the new determination comes into force. You will see this in the Income Tax Act 2007. The Commissioner makes these determinations.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353638.

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"The Commissioner decides the economic rate for certain items."

Part 5Determinations
Determinations relating to livestock

91AAEPublication and revocation of determinations relating to livestock

  1. Repealed

  2. If the Commissioner revokes a determination made under section EC 15, EC 23, or EC 24 of the Income Tax Act 2007, and substitutes a new determination, that new determination does not apply for an income year that ends on or before the day 30 days before the day on which the new determination comes into force.

Compare
  • ss EL 3A(2), (3), EL 4(7), (8), EL 8(2), (3)
Notes
  • Section 91AAE: inserted, 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  • Section 91AAE(1): repealed, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
  • Section 91AAE(2): amended, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
  • Section 91AAE(2): amended, on , by section 144(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
  • Section 91AAE(2): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).