You can find examples in this Act to help you understand it. If an example disagrees with something the Act says, the Act's words are more important. The examples are only there to help you interpret the Act.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS560847.

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4A: Construction of certain provisions, or

"Understanding special words and rules in the Tax Administration Act"

4B: Application of Act in relation to Australian wine producer rebate, or

"How the law applies to Australian wine producer rebates"

Part 1Purpose and construction

4ABStatus of examples

Examples are included in this Act only as an interpretational aid. If there is conflict between an example and a provision of this Act, the provision prevails.

Notes

Section 4AB: inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).