Goods and Services Tax Act (1985 No 141). Country/Territory New Zealand Document type Legislation Date 1985 (2021) Source FAO, FAOLEX Long titleAn Act to make provision for the imposition and collection of goods and services tax. Subject General Keyword Fiscal and market measures Subsidy/incentive Tax/levy Geographical area Asia and the Pacific, Australia and New Zealand, Oceania, South Pacific Abstract The Act lays down provisions concerning the imposition and collection of goods and services tax. Part 1 concerns interpretation, Part 2 Imposition of tax and takes into consideration different elements such as time of supply, value of supply of goods and services, characteristics of certain supplies. Part 3 establishes the discipline for the returns and payment of tax. Part 4 is on tax assessment, and Part 5 concerns objections. Part 6 and 7 respectively covers recovery of tax, refund and relief from tac. Special Cases are considered under Part 9- Full text English Website www.legislation.govt.nz