The main purposes of this Act are—
(a) to amend the Duties Act 2000 to update the definition of cattle; and
(b) to amend the Payroll Tax Act 2007 in relation to exemptions for the employment of apprentices and trainees; and
(c) to amend the Valuation of Land Act 1960 —
(i) in relation to the apportionment of value of certain land; and
(ii) to permit the valuer-general to accept a late nomination from a council to be a valuation authority in respect of its municipal district; and
(iii) to change the date by which general valuations must be returned from 30 June to 30 April; and
(iv) in relation to supplementary valuations.