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Tax Administration Act 1994

Penalties - Proceedings and evidence

151: Non-presentation of instrument for stamping

You could also call this:

"What happens if you don't get a document stamped?"

Illustration for Tax Administration Act 1994

You can find information about a law called section 151. This law is called Non-presentation of instrument for stamping. It was repealed, which means it is no longer a law, on 20 May 1999, by section 7 of the Stamp Duty Abolition Act 1999.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356956.

Topics:
Money and consumer rights > Taxes
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150E: Evidence inconsistent with instrument not admissible to reduce stamp duty, or

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

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152: Evidence of financial or property transactions, or

"Using records as evidence in tax court cases"

Part 9Penalties
Proceedings and evidence

151Non-presentation of instrument for stamping (Repealed)

    Notes
    • Section 151: repealed, on (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the transactions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).