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Tax Administration Act 1994

Transitional provisions and savings

227: Transitional provisions and savings

You could also call this:

"Rules to Help Change from Old Tax Laws to New Ones"

Illustration for Tax Administration Act 1994

When the Tax Administration Act 1994 replaced old laws, it did not change how income tax and other taxes worked. You can still use the old laws to sort out taxes from the 1994-95 tax year or earlier. The old laws are still used for things like fines or penalties for offences committed before or after the new law started. You can still take action against people who broke the old laws, even if the new law has started. If other laws or documents mention the new Tax Administration Act, they might also mean the old laws that it replaced. This is so that things can keep working smoothly, even though the laws have changed. If someone broke an old law, it is like they broke the new law, when it comes to deciding their punishment. This helps make sure that people are treated fairly, even if the laws have changed over time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359325.

Topics:
Money and consumer rights > Taxes
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227B: Regulations providing for transitional exemptions and other matters, or

"Rules for temporary tax exemptions and other things"

Part 14Transitional provisions and savings

227Transitional provisions and savings

  1. The continuity of the operation of the law relating to income tax and every other tax imposed under the enactments repealed by section YB 3 of the Income Tax Act 1994 (in this section referred to as the repealed enactments) shall not be affected by the substitution of this Act, the Income Tax Act 1994, and the Taxation Review Authorities Act 1994 for the repealed enactments.

  2. For all purposes in respect of any tax which at the commencement of this Act has been already assessed or paid or is still assessable or payable in or for the 1994–95 tax year or any previous tax year in accordance with the provisions of the repealed enactments, all the provisions of those enactments, including their penal provisions, and all regulations, warrants, and other acts of authority originating under them, shall, notwithstanding the repeal of those enactments, be deemed to remain in full force and effect; and all proceedings under any of those enactments, including proceedings for the recovery of any fine or penalty in respect of any offence committed, whether before or after the commencement of this Act, may be instituted or continued accordingly as if the enactment concerned had not been repealed.

  3. All proceedings in respect of offences committed or alleged to have been committed, whether before or after the commencement of this Act, against any of the repealed enactments may be instituted or continued as if this Act had not been passed.

  4. Any express or implied reference in any enactment, instrument, or document (including this Act) to any provision of this Act, or to things done or to be done or failing to be done under or for the purposes of any provision of this Act, shall, if and so far as the nature of the reference permits, be construed as including, in relation to the times, circumstances, or purposes in relation to which the corresponding provision in the repealed enactments has or had effect, a reference to, or to things done or to be done or failing to be done under or for the purposes of, that corresponding provision.

  5. Any express or implied reference in any enactment, instrument, or document (including the repealed enactments and enactments, instruments, and documents passed or made after the passing of this Act) to, or to things done or to be done or failing to be done under or for the purposes of, any of the repealed enactments shall, if and so far as the nature of the reference permits, be construed as including, in relation to the times, circumstances or purposes in relation to which the corresponding provision of this Act has effect, a reference to, or to things done or to be done or failing to be done under or for the purposes of, that corresponding provision.

  6. For the purpose of determining the punishment which may be imposed on a person in respect of the commission of an offence under a provision of this Act, an offence committed by that person under a corresponding repealed enactment is deemed to have been committed under that provision.

Notes
  • Section 227(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).