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Legislation and regulations

Legislation and regulations

Inland Revenue administers the following Acts and Regulations (please note that these are sourced from The Knowledge Basket in conjunction with GP Print. This is a free service offered by the Knowledge Basket and GP Print and does not imply any business relationship between Inland Revenue and these companies).

Acts 

Tax Administration Act 1994

Tax Administration Amendment Act 1995

1996, (No.2) 1995, (No.3) 1995 (No.2) 1996

Taxation (Annual Rates of Income Tax 1996/97) Act 1996
Taxation (Core Provisions) Act 1996
Taxation (Remedial Provisions) Act 1996
Taxation (Superannuitant Surcharge Reduction) Act 1996
Taxation Acts Repeal Act 1986
Taxation Review Authorities Act 1994
Taxation Review Authorities Amendment Act 1996
Income Tax (Annual) Act 1991
Income Tax Act 1976

Income Tax Act 1976 Amendment Act (No. 2) 1995,

(No. 2) 1996, (No. 3) 1995, 1996

Income Tax Act 1994

(No.2)1995, (No.2) 1996, (No.3) 1995, (No.3) 1996, (No.4) 1995, (No.5) 1995, (No.6) 1995, 1995, 1996

Income Tax Amendment Act (No. 2) 1983,

1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994

Income Tax Act 1994

(No.2)1995, (No.2) 1996, (No.3) 1995, (No.3) 1996, (No.4) 1995, (No.5) 1995, (No.6) 1995, 1995, 1996

Income Tax Amendment Act (No. 2) 1983,

1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994

Income Tax Amendment Act (No. 3) 1983,

1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993

Income Tax Amendment Act (No. 4) 1985,

1986, 1988, 1989, 1991, 1992, 1993

Income Tax Amendment Act (No. 5) 1988,

1991, 1992

Income Tax Amendment Act (No. 6) 1991

Income Tax Amendment Act 1983,

1984, 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994

Inland Revenue Department Act 1974

Inland Revenue Department Amendment Act (No. 2) 1988,

1991, 1993, 1994

Inland Revenue Department Act (No. 3) 1991

Inland Revenue Department Amendment Act 1988,

1989, 1990, 1991, 1992, 1993, 1994

Child Support Act 1991

Child Support Amendment Act 1992,

1993, 1994, 1996, 1999, 2001

Gaming Duties Act 1971

Gaming Duties Amendment Act 1991,

1992, 1995, 1996

Goods and Services Tax Act 1985

Goods and Services Tax Amendment Act (No. 2)1995,

1987, 1988, 1989, 1990, 1991, 1992 1993

Goods and Services Tax Amendment Act (No. 3) 1988,

1991, 1995

Goods and Services Tax Amendment Act (No. 4) 1995

Goods and Services Tax Amendment Act 1987,

1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996

Estate and Gift Duties Act 1968

Estate and Gift Duties Amendment Act (No. 2) 1986,

1989, 1992

Estate and Gift Duties Amendment Act 1977,

1978, 1979, 1980, 1982, 1983, 1986, 1987, 1989, 1990, 1992, 1993, 1994, 1995, 1996

Stamp and Cheque Duties Act 1971

Stamp and Cheque Duties Amendment Act (No. 2) 1988,

1991, 1992, 1994

Stamp and Cheque Duties Amendment Act 1988,

1989, 1991, 1992, 1993, 1994, 1995, 1996

Student Loan Scheme Act 1992
Student Loan Scheme Amendment Act (No. 2) 1993

Student Loan Scheme Amendment Act 1993,

1995, 1996

Unclaimed Money Act 1971,

1988, 1990

 

Regulations 

The Regulations are not yet available for free browsing. The Regulation Search page (for which charges will be incurred) is at http://www.knowledge-basket.co.nz/gpprint/regs.html. The following Regulations apply to Inland Revenue:

Co-operative Dairy Companies Income Tax Regulations 1955
Co-operative Milk Marketing Companies Income Tax Regulations 1960
Co-operative Pig Marketing Companies Income Tax Regulations 1964
The Administration (Form of Warrant) Regulations 1995
The Tax Administration (Binding Rulings) Regulations 1995
The Taxation Review Authority Regulations 1994
The Income Tax (Withholding Payments) Regulations 1979
The Income Tax (Determinations) Regulations 1987
The Income Tax (Foreign Investment Fund Determinations) Regulations 1989
The Income Tax (Fringe Benefit Tax, Interest of Loans) Regulations 1995
The Income Tax (Calculation of Interest on Fringe Benefit Tax) Regulations 1993
The Student Loan Scheme (Interest Rates) Regulations 1995
The Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995
The Income Tax (Deemed Rate of Return) Regulations 1993,1994,1995
The Income Tax (Provisional Tax Interest Rates) Regulations 1995
The Income Tax (Depreciation Determinations) Regulations 1993
The Student Loan (Repayment Threshold) Regulations 1995

Date published: 15 Nov 2006

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