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Goods and Services Tax Act (1985 No 141).

Country/Territory
New Zealand
Document type
Legislation
Date
1985 (2021)
Source
FAO, FAOLEX
Long title
An 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