This part of the law was about a special way of calculating GST (Goods and Services Tax) for people with new personal tax rates. It applied from 1 October 2008 until the end of the 2009-2010 income year. The method was called the ‘GST ratio method’. However, this section of the law doesn’t exist anymore. It was removed on 1 October 2010 by another law called the Taxation (Budget Measures) Act 2010.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1799312.
RZ 5B: Standard method: new personal tax rate persons from 1 October 2008 to end 2009–10 income year, or
“Outdated tax calculation method for new rates (2008-2010)”
RZ 5D: Standard method or GST method: transition for Maori authorities, or
“Temporary provisional tax calculation rules for Maori authorities in 2011-12 and 2012-13”
