When you make a payment because of sections like section 149, section 157, section 164, section 177(2)(c), or section 178(2)(c), the amount you pay includes goods and services tax. This tax is part of the Goods and Services Tax Act 1985. The amount you pay is the total amount, with the goods and services tax already included.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM198263.
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The amount of any payment required to be made by section 149 or section 157 or section 164 or section 177(2)(c) or section 178(2)(c), whether that amount is specified in any of those sections or is calculated in accordance with any of the provisions of this Part, is inclusive of goods and services tax under the Goods and Services Tax Act 1985.
