Ecolex Logo
El portal del
derecho ambiental
Resultados de la búsqueda » Legislación

Goods and Services Tax Act (1985 No 141).

País/Territorio
Nueva Zelandia
Tipo de documento
Legislación
Fecha
1985 (2021)
Fuente
FAO, FAOLEX
Título completo
An Act to make provision for the imposition and collection of goods and services tax.
Materia
General
Palabra clave
Medidas fiscales y de mercado Subvención/incentivo Tasa/impuesto
Área geográphica
Asia y Pacifico, Australia y Nueva Zelandia, Oceania, Pacífico Sur
Resumen

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-

Texto completo
Inglés
Página web
www.legislation.govt.nz