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Electoral Act 1993

Election expenses, donations, and annual financial statements - General provisions relating to donations

207A: Donations and contributions include GST

You could also call this:

"Donations and contributions include the extra GST cost"

Illustration for Electoral Act 1993

When you talk about donations or contributions, you need to include any goods and services tax that the donor or contributor paid. This means that the amount or value of a donation or contribution is the total amount, including any goods and services tax. You can find more information about this by looking at the Electoral Amendment Act 2009.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1868305.

Topics:
Government and voting > ElectionsMoney and consumer rights > Taxes
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207: Interpretation, or

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207B: Donations to be transmitted to candidate or party secretary, or

"Pass on donations to candidates or parties within 10 working days"

Part 6AElection expenses, donations, and annual financial statements
General provisions relating to donations

207ADonations and contributions include GST

  1. All references to an amount or value of a donation or contribution are inclusive of any goods and services tax incurred by the donor or contributor in respect of the goods or service donated or contributed.

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Notes
  • Section 207A: inserted, on , by section 6 of the Electoral Amendment Act 2009 (2009 No 1).