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Infant StateAnonymous 1965/122698Constitution Act 19864 Regency(1) Where, under the law of the United Kingdom, the royal functions are being performed in the name and on behalf of the Sovereign by a Regent, the royal functions of the Sovereign in right of New Zealand shall be performed in the name and on behalf of the Sovereign by that Regent.(2) Nothing in subsection (1) limits, in relation to any power of the Sovereign in right of New Zealand, the authority of the Governor-General to exercise that power.5 Demise of the Crown(1) The death of the Sovereign shall have the effect of transferring all the functions, duties, powers, authorities, rights, privileges, and dignities belonging to the Crown to the Sovereign's successor, as determined in accordance with the enactment of the Parliament of England intituled The Act of Settlement (12 & 13 Will 3, c 2) and any other law relating to the succession to the Throne, but shall otherwise have no effect in law for any purpose.(2) Every reference to the Sovereign in any document or instrument in force on or after the commencement of this Act shall, unless the context otherwise requires, be deemed to include a reference to the Sovereign's heirs and successors.Public Finance Act 198975Minister may exercise powers relating to bona vacantia(1) Where any property or right belongs to the Sovereign as bona vacantia, the Minister may from time to time on behalf of the Sovereign, exercise any power, function, and right (including any power of disposal) and undertake and perform any obligation, in respect of or in connection with the property or right that could be exercised, undertaken, or performed by the Sovereign.(2) Where the Minister or any department, on the application of any persons, performs any act under subsection (1) the Minister or department shall be entitled to charge such person with all reasonable fees and costs incurred.(3) Nothing in this section shall derogate from any other enactment or rule of pare: 1977 No 65 s 108; 1980 No 7 s 7Section 75(1): amended, on 25 January 2005, by section 23 of the Public Finance Amendment Act 2004 (2004 No 113).Goods and Services Tax Act 19852 Interpretationname, in relation to a registered person, includes—(a) the name (if any) specified by the registered person as a trading name in the person's application for registration under this Act; or(b) any trading name subsequently notified to the Commissioner under section 53(2) of this Act as the name the registered person wishes to use for the purpose of issuing or creating tax invoices and credit or debit notes under this ActTerms and conditions of securitiesHeading: inserted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).65 Securities must be in name of Sovereign(1) This section applies if—(a) either of the following circumstances applies:(i) a security is taken for an advance of money by the Crown; or(ii) a security is given for money borrowed by the Crown; and(b) the Act that authorises the borrowing does not provide otherwise as to in whose name the security must be taken or given.(2) If this section applies,—(a) the security must be taken or given in the name of the Sovereign; and(b) the Minister may, on behalf of the Sovereign, do any of the following things in respect of or in connection with the security that could be done by the Sovereign:(i) exercise any powers, functions, and rights (including any power of disposal); and(ii) undertake and perform any liabilities.65C Execution of securities(1) A security that must be executed by the Sovereign for the purposes of this Act must be executed for and on behalf of the Sovereign by—(a) the Minister; or(b) a person acting in accordance with a delegation under section 28 or section 41 of the State Sector Act 1988; or(c) borrowing agents appointed for the purpose under section 50.(2) For the purposes of this section, it is enough if a facsimile of the signature of a person who is required to execute a security under this section is reproduced on the security.Section 65C: inserted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).65ZDMinister may give guarantee or indemnity if in public interest(1) The Minister, on behalf of the Crown, may give, in writing, a guarantee or indemnity to a person, organisation, or government if it appears to the Minister to be necessary or expedient in the public interest to do so.(2) The Minister may—(a) give the guarantee or indemnity on any terms and conditions that the Minister thinks fit; and(b) in the case of a guarantee, give the guarantee in respect of the performance or non-performance of any duties or obligations by the person, organisation, or government.(3) If the contingent liability of the Crown under a guarantee or indemnity given under this section exceeds $10,000,000, the Minister must, as soon as practicable after the guarantee or indemnity is given,—(a) publish in the Gazette a statement that the guarantee or indemnity has been given; and(b) present the statement to the House of Representatives.(4) The statement may contain any details about the guarantee or indemnity that the Minister considers appropriate.Section 65ZD: inserted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).65ZEDepartments may give guarantee or indemnity specified in regulations if in public interest(1) A department, on behalf of or in the name of the Crown, may give, in writing, a guarantee or indemnity of a type specified in regulations made under section 81 to a person or organisation if it appears to the department to be necessary or expedient in the public interest to do so.(2) A department must give the guarantee or indemnity on the prescribed terms and conditions (if any).(3) If the contingent liability of the Crown under a guarantee or indemnity given by a department under subsection (1) exceeds $10,000,000, the responsible Minister must, as soon as practicable after the guarantee or indemnity is given,—(a) publish in the Gazette a statement that the guarantee or indemnity has been given; and(b) present the statement to the House of Representatives.(4) The statement may contain any details about the guarantee or indemnity that the responsible Minister considers appropriate.(5) This section does not limit section 65ZD.Section 65ZE: inserted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).65ZGPayments in respect of guarantees or indemnitiesAny money paid by the Crown under a guarantee or indemnity given under HYPERLINK "" section 65ZD and any expenses incurred by the Crown in relation to the guarantee or indemnity may be incurred without further appropriation, and must be paid without further authority, than this pare: 1989 No 44 HYPERLINK "" ss 18, HYPERLINK "" 20, HYPERLINK "" 23, HYPERLINK "" 33(2), (3), HYPERLINK "" 34, HYPERLINK "" 44A(4), HYPERLINK "" 44D, HYPERLINK "" 46–48, HYPERLINK "" 50–65, HYPERLINK "" 70FSection 65ZG: inserted, on 25 January 2005, by HYPERLINK "" section 16 of the Public Finance Amendment Act 2004 (2004 No 113).Public Finance (Departmental Guarantees and Indemnities) Regulations 20074 Guarantees or indemnities that may be given by departmentsThe types of guarantees or indemnities that a department may give under HYPERLINK "" section 65ZE(1) of the Act are as follows:(a) any guarantee or indemnity in any agreement that relates to the use by the New Zealand Defence Force of any military equipment owned by—(i) any nation; or(ii) any international body:(b) any guarantee or indemnity in respect of any claim by a third party for the infringement of any copyright or other intellectual property rights that arises as a result of the Crown using, or providing for the processing or storage of, data or other items under a contract that relates to the provision of information technology services to the Crown:(c) any guarantee or indemnity that—(i) relates to any claim by a third party; and(ii) is contained in a contract for the provision of advisory or consulting services to the Crown:(d) any guarantee or indemnity that relates to, and is contained in,—(i) any overseas loan agreement that is lawfully entered into by the Crown as borrower or any agreement ancillary to that loan agreement; or(ii) a contract to lease, a lease of, or a licence for real property that is lawfully entered into by the Crown as lessee, tenant, or licensee, or as the assignee of the lessee, tenant, or licensee; or(iii) a contract of bailment by way of hire that is lawfully executed by the Crown in the ordinary course of the Crown's operations:(e) any guarantee or indemnity contained in the standard terms and conditions for the operation of—(i) a Crown Bank Account that is opened, maintained, and operated at a bank or banks that the Minister may direct under HYPERLINK "" section 65R of the Act; or(ii) a Departmental Bank Account that is opened, maintained, and operated at a bank or banks that the Minister or the Treasury may direct under HYPERLINK "" section 65S of the Act.(f) any guarantee or indemnity contained in the standard terms and conditions for the purchase, licence, or use by the Crown of—(i) an Internet site:(ii) software:(iii) information technology tools, products, or services.Regulation 4(f): added, on 26 February 2010, by HYPERLINK "" regulation 4 of the Public Finance (Departmental Guarantees and Indemnities) Amendment Regulations 2010 (SR 2010/16).Crimes Act 19612 Interpretationperson, owner, and other words and expressions of the like kind, include the Crown and any public body or local authority, and any board, society, or company, and any other body of persons, whether incorporated or not, and the inhabitants of the district of any local authority, in relation to such acts and things as it or they are capable of doing or owningPerpetuities Act 19642 Interpretation(1) In this Act, unless the context otherwise requires,—disposition includes the conferring or exercise of a power of appointment or any other power or authority to dispose of an interest in or right over property, and any other disposition of an interest in or right over property; and references to the interest disposed of shall be construed accordinglyin being means living or en ventre sa mereinstrument includes a will, and also includes an instrument, testamentary or otherwise, exercising a power of appointment, whether general or special; but does not include an Act of ParliamentBlack's Law Dictionary Free Online Legal Dictionary 2nd Ed.What is IN BEING?In existence or life at a given moment of time, as, in the phrase “life or lives in being” in the rule against perpetuities. An unborn child may, in some circumstances be considered as “in being.” Phillips v. Herron, 55 Ohio St. 47S. 45 N. E.720; Hone v. Van Schaick, 3 Barb. Ch. (N. Y.) 500.What is IN VENTRE SA MERE?L. Fr. In his mother’s womb; spoken of an unborn child.In veram quantitatem fidejussor tene- atur, nisi pro certa quantitate acccssit. Let the surety be holden for the true quantity, unless he agree for a certain quantity,Bean v. Parker, 17 Mass. 597. In verbis, non verba, sed res et ratio, quserenda est. Jenk. Cent. 132. In the construction of words, not the mere words, but the thing and the meaning, are to be inquired after.What is BIRTH?The act of being born or wholly brought into separate existence. Wallace v. State, 10 Tex. App. 270.issue, in relation to any person, means the children and other descendants of that person; and includes any person who bears any such relationship illegitimatelypower of appointment includes any discretionary power to transfer or grant or create a beneficial interest in property without valuable considerationproperty includes any interest in real or personal property and any thing in actionwill includes a codicil.(2) For the purposes of this Act a disposition contained in a will shall be deemed to be made at the death of the testator.(3) For the purposes of this Act a person shall be treated as a member of a class if in his case all the conditions identifying a member of the class are satisfied, and shall be treated as a potential member if in his case only one or some of those conditions are satisfied but there is a possibility that the remainder will in time be satisfied.Wills Act 1837 (UK)1 InterpretationThe words and expressions hereinafter mentioned, which in their ordinary signification have a more confined or a different meaning, shall in this Act, except where the nature of the provision or the context of the Act shall exclude such construction, be interpreted as follows; (that is to say),The word will shall extend to a testament, and to a codicil, and to an appointment by will or by writing in the nature of a will in exercise of a power, and also to a disposition by will and testament or devise of the custody and tuition of any child, by virtue of the Tenures Abolition Act 1660, or by virtue of an Act passed in the Parliament of Ireland in the fourteenth and fifteenth years of the reign of King Charles the Second, intituled “An Act for taking away the Court of Wards and Liveries, and tenures in capite and by knight's service”, and to any other testamentary disposition; andThe words real estate shall extend to manors, advowsons, messuages, lands, tithes, rents, and hereditaments, whether freehold, customary freehold, tenant right, customary or copyhold, or of any other tenure, and whether corporeal, incorporeal, or personal, and to any undivided share thereof, and to any estate, right, or interest (other than a chattel interest) therein; andThe words personal estate shall extend to leasehold estates and other chattels real, and also to monies, shares of government and other funds, securities for money (not being real estates), debts, choses in action, rights, credits, goods, and all other property whatsoever which by law devolves upon the executor or administrator, and to any share or interest therein; andEvery word importing the singular number only shall extend and be applied to several persons or things as well as one person or thing; andEvery word importing the masculine gender only shall extend and be applied to a female as well as a male.Will: The reference to the Tenures Abolition Act 1660, being the Short Title given by section 5 Statute Law Revision Act 1948 (UK), has been substituted for a reference to an Act passed in the twelfth year of the reign of King Charles the Second, intituled “An Act for taking away the Court of Wards and Liveries, and tenures in capite and by knight's service, and purveyance, and for settling a revenue upon His Majesty in lieu thereof”.The Short Title of the Irish Act of 14 and 15 Charles II is the Tenures Abolition Act (Ireland) 1662.The Tenures Abolition Act 1660 was repealed as part of the law of New Zealand by section 35(2) of the Guardianship Act 1968.As to the power of the mother and father of a child to appoint testamentary guardians, see section 7 Guardianship Act 1968.Status of Children Act 19692InterpretationFor the purposes of this Act (except the Schedule) marriage includes a void marriage; and married has a corresponding meaning.Part 1Status of children generallyPart 1 heading: inserted, on 1 July 2005, by HYPERLINK "" section 4 of the Status of Children Amendment Act 2004 (2004 No 91).Children of equal status whether or not parents are or have been married to each otherHeading: inserted, on 1 July 2005, by section 4 of the Status of Children Amendment Act 2004 (2004 No 91).2APurpose of sections 3 and 4The purpose of sections 3 and 4 is to remove the legal disabilities of children born out of wedlock.Section 2A: inserted, on 1 July 2005, by section 4 of the Status of Children Amendment Act 2004 (2004 No 91).3All children of equal status(1) For all the purposes of the law of New Zealand the relationship between every person and his father and mother shall be determined irrespective of whether the father and mother are or have been married to each other, and all other relationships shall be determined accordingly.(2) The rule of construction whereby in any instrument words of relationship signify only legitimate relationship in the absence of a contrary expression of intention is abolished.(3) For the purpose of construing any instrument, the use, with reference to a relationship, of the words legitimate or lawful shall not of itself prevent the relationship from being determined in accordance with subsection (1).(4) This section shall apply in respect of every person, whether born before or after the commencement of this Act, and whether born in New Zealand or not, and whether or not his father or mother has ever been domiciled in New Zealand.Prior instruments and intestaciesHeading: inserted, on 1 July 2005, by HYPERLINK "" section 5 of the Status of Children Amendment Act 2004 (2004 No 91).4Instruments executed and intestacies which take place before the commencement of this Act(1) All instruments executed before the commencement of this Act shall be governed by the enactments and the rules of construction and law which would have applied to them if this Act had not been passed.(2) Where any instrument to which subsection (1) applies creates a special power of appointment, nothing in this Act shall extend the class of persons in whose favour the appointment may be made, or cause the exercise of the power to be construed so as to include any person who is not a member of that class.(3) The estates of all persons who have died intestate as to the whole or any part thereof before the commencement of this Act shall be distributed in accordance with the enactments and rules of law which would have applied to them if this Act had not been passed.Grant of letters of administration and distribution of estates and property held upon trustHeading: inserted, on 1 July 2005, by HYPERLINK "" section 7 of the Status of Children Amendment Act 2004 (2004 No 91).5AGrant of letters of administration(1) Letters of administration with or without the will annexed in respect of the estate of any deceased person or any part thereof shall not be granted to any applicant therefore unless the applicant shows—(a) that he has made reasonable inquiries to determine whether there exists (in addition to any parent or child of the deceased person already known to him) any parent or child of the deceased person who could claim an interest in the estate or part by reason only of this Act and the provisions of the enactments governing the distribution of intestate estates or the provisions of the will (such parent or child being hereafter in this section referred to as any such claimant); or(b) that no useful purpose would be served in the particular case by making the inquiries specified in paragraph (a); or(c) that the making of the inquiries specified in paragraph (a) would unduly delay the making of a grant of administration; or(d) that the getting in or preservation of the assets of the estate requires the making of an immediate grant of administration.(2) An applicant for a grant of letters of administration with or without the will annexed in respect of the estate of any deceased person or any part thereof shall be deemed to have made reasonable inquiries as to the existence of any such claimant to an interest in the estate or part if, acting in good faith, he has—(a) caused a search to be made of the register of instruments, declarations, and orders maintained by the Registrar-General pursuant to section 9 and ascertained whether or not the existence of any such claimant to such an interest is revealed in the register; and(b) looked through any papers of the deceased person that have come to his notice in the course of searching for a testamentary disposition made by the deceased person, or otherwise howsoever, and ascertained whether or not the existence of any such claimant to such an interest is revealed in those papers.(3) Where subsection (1)(a) applies, an applicant for a grant of letters of administration in respect of the estate of any deceased person or any part thereof shall file an affidavit saying that he has made reasonable inquiries for the purposes of the Status of Children Act 1969 as to the existence of any such claimant to an interest in the estate or part (with a brief indication of the nature of those inquiries) and (if such is the case) that he does not know of the existence of any such claimant to an interest in the estate or part.(4) Where, pursuant to this section, an applicant for letters of administration with or without the will annexed in respect of the estate of any deceased person or any part thereof complies with subsection (1), nothing in the HYPERLINK "" Administration Act 1969 or the Code of Civil Procedure or the practice of the High Court relating to a grant of letters of administration shall be construed as requiring him to do anything further in connection with the application for the purposes of this Act.(5) This section shall have no application in relation to any grant of administration to a trustee corporation within the meaning of HYPERLINK "" section 2 of the Administration Act 1969, either alone or jointly with another person; and nothing in the Administration Act 1969, the Code of Civil Procedure, or the practice of the High Court shall require the trustee corporation or any other joint applicant for the grant to make inquiries, before the grant is made, as to the existence of any such claimant.(6) In this section applicant includes a person acting on behalf of the applicant, with the applicant's express or implied authority, for the purposes of obtaining the grant.Deaths by Accidents Compensation Act 19522 Interpretation(1) In this Act, unless the context otherwise requires,—child, in relation to any deceased person, means a son, daughter, grandson, granddaughter, stepson, or stepdaughter of the deceased persondependant, in relation to any deceased person, means any spouse, civil union partner, parent, or child of that person who has suffered injury as a result of the death of the deceased person or who might reasonably have expected to enjoy some actual pecuniary benefit if the deceased person had not died, whether or not the spouse, civil union partner, parent, or child was either wholly or partially dependent upon the deceased person before his deathparent, in relation to any deceased person, means a father, mother, grandfather, grandmother, stepfather, or stepmother of the deceased personspouse and civil union partner includes, in relation to a deceased person, a person who—(a) has been the deceased person's spouse or civil union partner, as the case may be; and(b) at the time of the deceased person's death, was maintained or entitled to be maintained by the deceased person either wholly or partly, or would, but for the incapacity due to the accident from which the deceased person's death resulted, have been so maintained or entitled.Births, Deaths, Marriages, and Relationships Registration Act 19952 Interpretation child includes a still-born childstill-birth means the issue from its mother of a still-born childstill-born child means a dead foetus that—(a) weighed 400 g or more when it issued from its mother; or(b) issued from its mother after the 20th week of pregnancybirth includes a still-birth; but does not include a miscarriagedeath does not include a miscarriage or a still-birthdead foetus means a foetus that, whether or not the umbilical cord had been severed or the placenta had detached, at no time after issuing completely from its mother breathed or showed any other sign of life (such as beating of the heart, pulsation of the umbilical cord, or definite movement of the voluntary muscles)body means a dead person; but does not include a dead foetusbirth information means information relating to a birth; and, in relation to any birth, means information relating to that birthbirth certificate means a document—(a) issued by, and signed or sealed by or stamped with the seal of, a Registrar; and(b) containing registered birth information;—and, in relation to any person, means a birth certificate containing registered birth information relating to the person's birthunavailable means dead, unknown, missing, of unsound mind, or unable to act by virtue of a medical condition67Birth certificates generally(1) Every birth certificate shall contain as much information (being information relating to the birth to which the certificate relates recorded under this Act or a former Act at the time the certificate is issued) as is then prescribed.(2) Subsection (1) is subject to sections 63 to 66.(3) Notwithstanding sections 63(2)(c), 64(1)(c), 65(3), and 66(1)(b), if satisfied that the person to whom a birth certificate relates was still-born or is dead, the Registrar issuing it shall cause it to bear the expression “still-born” or, as the case requires, “deceased”.52Deposit with Registrar-General of death certificates issued outside New Zealand(1) Subject to this section, any person may, on payment of the prescribed fee and in the manner prescribed by regulations made under this Act, deposit with the Registrar-General a death certificate issued outside New Zealand in respect of the death outside New Zealand, whether before or after the commencement of this Act, of a New Zealand citizen or of a person ordinarily resident in New Zealand.(2) Where any person delivers to the Registrar-General, for deposit under subsection (1), a document that purports to be a death certificate to which that subsection applies, the Registrar-General shall, if satisfied that the document appears to be such a certificate, accept it for deposit and record the information contained in it.(3) Where a death certificate to which subsection (1) applies is not in the English language, the Registrar-General shall not accept it for deposit unless it is accompanied by a translation of that death certificate into the English language.(4) The Registrar-General shall not be responsible for the authenticity of any death certificate deposited under this section nor for the truth of any information contained in any such death certificate.(5) Where a death certificate is deposited under this section, the Registrar-General may, on payment of the prescribed fee, issue a written statement—(a) stating that that death certificate is, under this section, deposited with the Registrar-General; and(b) giving the information contained in that death certificate; but(c) stating that the Registrar-General is not responsible for the authenticity of that death certificate nor for the truth of any information contained in that death certificate.(6) Where a death certificate is deposited under this section with the Registrar-General at a time when the Registrar-General has access to a computer system on which information relating to births is recorded, the Registrar-General shall—(a) take all reasonable steps to find out if information relating to the person's birth is recorded on the system; and(b) if so, ensure that there is recorded, with but not as part of that information, the fact that a death certificate issued outside New Zealand has been deposited but the recording of that fact shall note that the death certificate has not been authenticated.(6A) HYPERLINK "" Sections 74 and HYPERLINK "" 75 apply to information provided by the Registrar under subsection (5).(7) Nothing in this section limits or affects the provisions of HYPERLINK "" sections 48(3)(b) and HYPERLINK "" 50.Section 52(6A): inserted, on 24 January 2009, by HYPERLINK "" section 19 of the Births, Deaths, Marriages, and Relationships Registration Amendment Act 2008 (2008 No 48).Land Transfer Act 19522 InterpretationIn this Act, and in all instruments purporting to be made and executed under this Act, unless the context otherwise requires,—land includes messuages, tenements, and hereditaments, corporeal and incorporeal, of every kind and description, and every estate or interest therein, together with all paths, passages, ways, waters, watercourses, liberties, easements, and privileges thereunto appertaining, plantations, gardens, mines, minerals, and quarries, and all trees and timber thereon or thereunder lying or being, unless specially exceptedestate or interest means every estate in land, also any mortgage or charge on land under this Actinstrument—(a) means any printed or written document, map, or plan relating to the transfer of or other dealing with land, or evidencing title to land; and(b) includes a memorandum within the meaning of HYPERLINK "" section 155A(1) and an electronic instrumentbankruptcy means the vesting in any person or persons of any estate or interest of a debtor for the benefit of creditors generally, by deed of arrangement or otherwise, under authority of any court of competent jurisdictionCrown grant means the grant of any land by the Crown, and includes certificates of title issued in lieu of grantmortgage means any charge on land created under the provisions of this Act for securing—(a) the repayment of a loan or satisfaction of an existing debt:(b) the repayment of future advances, or payment or satisfaction of any future or unascertained debt or liability, contingent or otherwise:(c) the payment to the holders for the time being of any bonds, debentures, promissory notes, or other securities, negotiable or otherwise, made or issued by the mortgagor before or after the creation of that charge:(d) the payment to any person or persons by yearly or periodical payments or otherwise of any annuity, rentcharge, or sum of money other than a debttransmission means the acquirement of title to an estate or interest by operation of lawendorsement, in addition to its ordinary meaning, includes anything written upon or at the foot of any document for giving effect to any of the purposes of this Act and any similar addition to an instrument in a medium other than papermortgagee means the proprietor of a mortgagemortgagor means the proprietor of any estate or interest charged with a mortgageproprietor means any person seised or possessed of any estate or interest in land, at law or in equity, in possession or expectancy68Bondsmen and sureties deemed to be trusteesEvery person who, in the capacity of bondsman or surety for another, receives money or other property belonging to the estate of any deceased person shall be deemed to be a trustee within the meaning of the Trustee Act 1956 in respect of that money or property, and may under that Act apply for relief and to be discharged from the custody of the money or pare: 1952 No 56 s 44135Beneficiary may use name of trustee in prosecuting or defending action(1) Whenever a person entitled to or interested in land as a trustee would be entitled to bring or defend any action in his own name for recovering the possession of land under this Act, that person shall be bound to allow his name to be used as a plaintiff or defendant in any such action by any beneficiary or person claiming an estate or interest in the land.(2) In every such case the person entitled or interested as such trustee as aforesaid shall be entitled to be indemnified in like manner as a trustee would before the commencement of the Land Transfer Act 1885 have been entitled to be indemnified in a similar case of his name being used in any such action or proceeding by his cestui que trust.Income Tax Act 2007EW 60 Trustee of deceased’s estateWhen trustee of estate is cash basis person(1) A trustee of a deceased’s estate is a cash basis person for financial arrangements in the estate in the circumstances described in subsection (2) for the period described in subsection (3).Circumstances(2) The circumstances are that, at the time of the deceased’s death,—(a) the deceased is a cash basis person; and(b) the financial arrangements in the deceased’s estate meet the requirements of HYPERLINK "" section EW 54(1)(a) and (b).Period(3) The period is the income year in which the deceased dies and in each of the 4 following income years. However, if at any time in those 5 income years the financial arrangements in the deceased’s estate cease to meet the requirements of section EW 54(1)(a) and (b), the trustee ceases to be a cash basis person for financial arrangements in the estate and cannot again be a cash basis person for them.Modifications to be read in(4) For the purposes of this section, sections EW 54 and HYPERLINK "" EW 55 are read with the modifications necessary to make them refer to the case of a deceased estate.Application of financial arrangements rules to cash basis personsEW 54 Meaning of cash basis personWho is cash basis person(1) A person is a cash basis person for an income year if—(a) 1 of the following applies in the person's case for the income year:(i) HYPERLINK "" section EW 57(1); or(ii) section EW 57(2); and(b) section EW 57(3) applies in the person's case for the income year.Persons excluded by Commissioner(2) A person may be excluded under HYPERLINK "" section EW 59 from being a cash basis person for a class of financial arrangements.Income Tax (Determinations) Regulations 19878 Anonymity(1) Where the applicant desires that the identity of the applicant should not become publicly known the applicant shall so notify the Commissioner by an appropriate entry on the form of application or by some other form of notice acceptable to the Commissioner, and shall submit at the same time, in addition to the draft determination, an anonymous version of the draft determination edited to remove the name of the applicant and any other particulars that are likely to identify the applicant.(2) Where there has been an anonymity notification the Commissioner shall prepare an anonymous version of the determination edited to remove the name of the applicant and other particulars that are likely to identify the applicant and which, in the opinion of the Commissioner, can be omitted from the determination to be published pursuant to HYPERLINK "" regulation 10 without affecting its usefulness or value.(3) An anonymous version of a draft determination prepared by the Commissioner shall be treated as part of the Commissioner's draft determination for the purposes of HYPERLINK "" regulations 5, HYPERLINK "" 6, and HYPERLINK "" 7.Administration Act 196913Executor of executor represents original testator(1) An executor of a sole or last surviving executor of a testator shall be the executor of that testator:provided that for the purposes of the foregoing provisions of this subsection a person who does not prove the will of his testator shall be deemed not to be an executor notwithstanding his appointment as such by the will, and in the case of an executor who on his death leaves surviving him some other executor of his testator who at the time of the testator's death has not proved but who afterwards proves the will of that testator, it shall cease to apply when probate to the surviving executor is granted.(2) So long as the chain of representation is unbroken, the last executor in the chain is the executor of every preceding testator.(3) The chain of representation is broken by—(a) the failure to leave a will; or(b) the failure of a testator to appoint an executor; or(c) the failure to obtain probate of a will,—but is not broken by a temporary grant of administration if probate is subsequently granted.(4) Every person in the chain of representation to a testator—(a) has the same rights in respect of the estate of that testator as the original executor would have had if living; and(b) is, to the extent to which the estate of that testator has come to his hands, answerable as if he were an original executor. ................
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