Repeal of section 2(4) of the Tax Administration Act 1994

Section 2(4) of the Tax Administration Act 1994

Section 2(4) of the Tax Administration Act 1994 has been repealed.

Section 2(4) specified that provisions in the Tax Administration Act that corresponded to provisions in the Income Tax Act 1976 did not apply generally to any of the Inland Revenue Acts other than the Income Tax Act. This transitional provision is now redundant.

Background

Under section 2(4) of the Tax Administration Act 1994, provisions that corresponded to provisions of the Income Tax Act 1976 did not generally apply to any of the Inland Revenue Acts other than the Income Tax Acts. This provision was transitional in nature and applied because many of the sections of the Tax Administration Act 1994 originated from the Income Tax Act 1976, and such provisions applied only to income tax.

However, in 1996 the definition of "tax" in section 3(1) of the Tax Administration Act 1994 was substituted and is no longer restricted to income tax. In conjunction with the replacement of other parts of the Tax Administration Act 1994, such as disputes and penalties, with provisions that apply to all tax types, this meant that section 2(4) was spent.

Key features

Section 2(4) of the Tax Administration Act 1994 has been repealed. This means that provisions which originated in the Income Tax Act 1976 now generally apply to the Inland Revenue Acts.

Application date

The amendment applies from the date of Royal assent, being 17 July 2013.