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Local Government Act 1974

Local authorities fuel tax

183: Tax areas for purposes of tax

You could also call this:

"Areas where local councils collect taxes"

Illustration for Local Government Act 1974

The tax areas are the ones listed in the first column of Schedule 7. The areas that make up each tax area are listed in the second column of the schedule. You can find the names of the tax areas and their component districts in Schedule 7. If the boundaries of a district change, the tax area boundaries will also change. This means the tax area will have new boundaries to match the changed district boundaries.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419267.

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Government and voting > Local councilsHousing and property > Land use
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Part 11Local authorities fuel tax

183Tax areas for purposes of tax

  1. The tax areas shall be those named in the first column of Schedule 7, and the component districts of each such tax area shall be those specified in the second column of the said schedule opposite the name of the tax area.

  2. If at any time the boundaries of the district of a territorial authority comprised in any tax area are altered, the alteration shall have effect with respect to the tax area, and the boundaries of the tax area shall be deemed to be altered accordingly.

Notes
  • Section 183: replaced, on , by section 19 of the Local Government Amendment Act 1992 (1992 No 42).