Public 2005 No 79
Issued
2005

Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005

Policy and remedial issues arising from the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005.

The Taxation (Base Maintenance and Miscellaneous Provisions) Bill was introduced into Parliament on 16 November 2004. It received its first reading on 14 December 2004, and its second and third readings on 14 June 2005. Two Acts resulted: the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 and the Privacy Amendment Act 2005, which merely inserts a new cross-reference into the Tax Administration Act 1994. They received Royal assent on 21 June 2005. They amend the Income Tax Act 1994, Income Tax Act 2004, Tax Administration Act 1994, Goods and Services Tax Act 1985, Taxation Review Authorities Act 1994 and Privacy Act 1993.