Meaning of tax law
4 Meaning of tax law
For this Act, each of the following is a tax law:
this Act;
the Betting Operations Tax Act 2018;
the Duties Act 1999;
the Emergencies Act 2004, schedule 1 (Ambulance levy);
the Land Rent Act 2008;
the Land Tax Act 2004;
the Land Titles Act 1925, section 47C (Registration of instruments effecting dutiable transaction) and section 178B (Registrar-general must give information about certain transactions and instruments to revenue commissioner);
the Payroll Tax Act 2011;
the Planning Act 2023, division 10.7.3 (Variation of nominal rent leases);
the Rates Act 2004;
the Short‑Term Rental Accommodation Levy Act 2025;
the Utilities Act 2000, part 3A (Energy industry levy);
the Utilities (Network Facilities Tax) Act 2006;
an Act declared by regulation to be a tax law.
This Act’s bill:Explanatory statementSecond reading speech
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