New Zealand Acts

TAXATION (ANNUAL RATES FOR 2022-23, PLATFORM ECONOMY, AND REMEDIAL MATTERS) ACT 2023 - SECT 2

2 Commencement

1 This Act comes into force on the day after the date on which it receives the Royal assent, except as provided in this section.

2 Section 221 comes into force on 1 April 2007.

3 Section 102(1) and (2) comes into force on 1 October 2007.

4 Sections 12, 38, 50, 51, 54, 88, and 114(6), (33), (34), and (35) come into force on 1 April 2008.

5 Section 114(9) and (16) comes into force on 1 January 2009.

6 Sections 187, 190, 197, 207, and 213(2) come into force on 1 April 2009.

7 Sections 76, 124(7), 125(1), 113(1), 137(8) and (9), and 139(2) and (3) come into force on 1 April 2011.

8 Section 137(19) comes into force on 1 April 2014.

9 Sections 143(1) and 144(2) and (4) come into force on 30 June 2014.

10 Sections 14(1) and (3), 62, 63, and 64 come into force on 1 July 2014.

11 Section 186(1) and (3) comes into force on 1 April 2015.

12 Section 78(3) and (5) comes into force on 21 February 2017.

13 Sections 70, 71, 85, 86, 87, 89, 91, and 114(2) and (14) come into force on 15 March 2017.

14 Section 102(3), (4), (5), and (6) comes into force on 1 April 2017.

15 Sections 26, 29, 56, 84, and 114(23) and (32) come into force on 29 March 2018.

16 Section 208(1) and (5) comes into force on 1 April 2018.

17 Sections 19, 48, 60, and 114(24) come into force on 29 September 2018.

18 Sections 30, 40, and 164 come into force on 18 March 2019.

19 Section 61 comes into force on 26 June 2019.

20 Section 124(6) comes into force on 1 December 2019.

21 Sections 37, 81, 83, 183, 184, and 185 come into force on 1 April 2020.

22 Section 209 comes into force on 7 August 2020.

23 Sections 6(1), (3), (4), (5), and (6), 7(1), (3), (4), (6), and (7), 8(1) and (3), 9, 22, 35, 39, 41, 42, 43, 44, 45, 46, 47, 66(2), 113, and 114(5), (11), and (29) come into force on 27 March 2021.

24 Sections 92, 94, 95, 96, 97, 98, 174, and 175 come into force on 1 April 2021.

25 Sections 114(3), 213(3), 225, 226, and 227 come into force on 1 October 2021.

26 Section 119(2) comes into force on 15 January 2022.

27 Sections 74, 114(20) and (37), and 162(6) come into force on 20 January 2022.

28 Section 119(4) comes into force on 15 February 2022.

29 Sections 90, 114(10) and (17), 123, 137(1), (6), (20), and (21), 149, 215, 216, 217, 218, 219, and 220 come into force on 30 March 2022.

30 Sections 21, 77, 119(1) and (6), and 186(2) and (4) come into force on 1 April 2022.

31 Section 119(8) comes into force on 11 April 2022.

32 Sections 10, 11, 13, 15, 23, 52, 67, 68, 69, 93, 99, 101, 108, 109, 110, 111, 112, 114(7), (12), (13), and (30), 122, 156, 162(3), 170, 171, 172, and 173 come into force on 30 August 2022.

33 Section 118 comes into force on 6 December 2022.

34 Sections 20, 49, 53, 65, 114(15), (21), (22), and (36) come into force on 1 January 2023.

35 Sections 32, 33, 34, and 114(19) come into force on 8 January 2023.

36 Sections 14(2) and (4), 16, 17, 25, 27, 31, 55, 58, 59, 80, 105, 107, 114(8), 116, 119(5), 124(3), (8), (9), and (10), 125(2), 132(2), 113(2), 136(2), 137(2), (3), (7), (10), (13), (18), (22), (24), and (25), 139(1), 142(1) and (3), 143(2), 145, 159, 163, 166, 188(2), 192, 193, 195, 198, 205, 208(2) and (4), 222, and 223 come into force on 1 April 2023.

37 Sections 121(8) and 124(4) come into force on 1 July 2023.

38 Sections 162(4), (7), and (9), 165, 188(1), 189, 191, 201, 202(3), 210, 211, and 212 come into force on 1 January 2024.

39 Sections 18, 24B, 28, 36, 100, 103, 104, 106, 114(18), 121(2), (3), (4), (5), (6), and (7),123(1A),124(5), 126(1), 130, 132(1), (4), and (5), 134, 135, 136B, 137(4), (5), (14), (15), (16), (17), (23), and (28), 138, 140, 141, 144(1), (3), and (5), 145B, 146, 147, 151, 152(1), (3), (4), (5), and (5B),152B, 153, 154, 155,157B,167, 168, 169, 199, 208(3), and 213(1) come into force on 1 April 2024.

40 Section 119(3) comes into force on 1 April 2026.

41 Sections 124(1) and 158(2) come into force on 30 June 2026.

42 Section 119(7) comes into force on 1 April 2027.

History: Section 2(39): amended, on 31 March 2024, by section 185(a) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).   Section 2(39): amended, on 31 March 2024, by section 185(b) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).     Section 2(39): amended, on 31 March 2024, by section 185(c) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).     Section 2(39): amended, on 31 March 2024, by section 185(d) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).     Section 2(39): amended, on 31 March 2024, by section 185(e) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).     Section 2(39): amended, on 31 March 2024, by section 185(f) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).     Section 2(39): amended, on 31 March 2024, by section 185(g) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).     Section 2(39): amended, on 31 March 2024, by section 185(h) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).     Section 2(41): amended, on 1 July 2024, by section 14 of the Land Transport Management (Repeal of Regional Fuel Tax) Amendment Act 2024 (2024 No 9).