Goods and Services Tax Act (1985 No 141). Pays/Territoire Nouvelle-Zélande Type du document Législation Date 1985 (2021) Source FAO, FAOLEX Titre completAn Act to make provision for the imposition and collection of goods and services tax. Sujet Général Mot clé Mesures fiscales et de marché Subvention/incitation Taxe/impôt Aire géographique Asie et Pacifique, Australie et Nouvelle-Zélande, Océanie, Pacifique Sud Résumé 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- Texte intégral Anglais Site web www.legislation.govt.nz