VICIn ForceAct
Duties Act 2000
3MNew Zealand citizen to notify Commissioner of change in circumstances
Start here
Get a plain-English read of 3M
Turn the raw legal text into a practical explanation grounded in Duties Act 2000.
3M New Zealand citizen to notify Commissioner of change in circumstances
(1) A New Zealand citizen must lodge a written notice with the Commissioner within 30 days after becoming aware of any circumstances that may result in the residence requirement specified in section 3K(2) not being complied with.
(2) A failure of a New Zealand citizen to comply with subsection (1) does not affect the Commissioner's power to exercise a discretion under section 3K(3) or to reassess duty on a dutiable transaction or relevant acquisition under section 3L(1)(b).