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Tax Administration Act 1994

Assessments

92B: Taxpayer assessment of GST

You could also call this:

"Working out how much GST you owe"

Illustration for Tax Administration Act 1994

You have to assess the amount of GST you must pay for a return period if you need to provide a GST tax return under the Goods and Services Tax Act 1985. You make this assessment when you send in your GST tax return to an office. Your assessment is made on the date your return is received, unless the Commissioner has already made an assessment for that return period.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354432.

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Part 6Assessments

92BTaxpayer assessment of GST

  1. A taxpayer who is required under the Goods and Services Tax Act 1985 to provide a GST tax return for a GST return period must make an assessment of the amount of GST payable by the taxpayer for the return period.

  2. An assessment under this section is made on the date on which the taxpayer's GST tax return is received at an office of the department.

  3. This section does not apply to a taxpayer for a GST return period if the Commissioner has made an assessment of the GST payable by the taxpayer for the return period.

Notes
  • Section 92B: inserted, on (applying for GST return periods beginning on or after 1 April 2005), by section 113(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).