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Vol 6 No 9A
01 Feb 1995

TIB - February 1995 appendix

A guide to the Re-ordered Tax Acts: An explanation of changes, and comparative tables of sections

This TIB appendix to Vol 6 No 9 deals with recent tax legislation. The following Acts were enacted in December 1994:

  • Income Tax Act 1994
  • Tax Administration Act 1994
  • Taxation Review Authorities Act 1994

The new Acts resulted from the Income Tax Bill 1994, the Tax Administration Bill 1994 and the Taxation Review Authorities Bill 1994 respectively, which were introduced into Parliament in October 1994. These new Acts re-order the Income Tax Act 1976 and the Inland Revenue Department Act 1974.

The comparative tables in this appendix cross-refer sections of the new and old Acts.