Ecolex Logo
Le portail au
droit de l'environnement
Résultats de la recherche » Législation

Goods and Services Tax Act (1985 No 141).

Pays/Territoire
Nouvelle-Zélande
Type du document
Législation
Date
1985 (2021)
Source
FAO, FAOLEX
Titre complet
An 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