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Tax Administration Act 1994

Penalties - Proceedings and evidence

150E: Evidence inconsistent with instrument not admissible to reduce stamp duty

You could also call this:

"You can't use evidence that contradicts a document to pay less stamp duty."

Illustration for Tax Administration Act 1994

You cannot use evidence that contradicts an instrument to reduce stamp duty. This rule was part of the Tax Administration Act 1994. It was repealed by the Stamp Duty Abolition Act 1999, which you can read more about at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM29377.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356953.

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Part 9Penalties
Proceedings and evidence

150EEvidence inconsistent with instrument not admissible to reduce stamp duty (Repealed)

    Notes
    • Section 150E: repealed, on (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the transactions to which the instruments relate are not completed or, in the case of leases are not carried into effect, on or before 20 May 1999), by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).