Goods and Services Tax Act (1985 No 141). País/Territorio Nueva Zelandia Tipo de documento Legislación Fecha 1985 (2021) Fuente FAO, FAOLEX Título completoAn 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