Public 2011 No 24
Issued
2011

Taxation (Canterbury Earthquake Measures) Act 2011

Taxation (Canterbury Earthquake Measures) Act 2011 contains measures to deal with taxation issues arising from the earthquakes. Enacted 24 May 2011.

The Taxation (Canterbury Earthquake Measures) Bill was introduced into Parliament on 4 May 2011 and contained measures to deal with taxation issues arising from the earthquakes that occurred on 4 September 2010 and 22 February 2011 in the Canterbury region. The bill was passed under urgency on 19 May 2011, with the resulting Act receiving Royal assent on 24 May 2011.

The new Act amends the Income Tax Act 2007, Tax Administration Act 1994, Estate and Gift Duties Act 1968 and the Taxation (Budget Measures) Act 2010.