Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Returns and payment of tax - Calculation of tax payable: deductions, apportionment, other adjustments

24BA: Shared tax invoices

You could also call this:

"Old law about shared tax invoices is no longer in use"

Illustration for Goods and Services Tax Act 1985

A law called section 24BA of the Goods and Services Tax Act 1985 was repealed. This means it is no longer a law. You can find out more about the law that repealed it, the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022, on the New Zealand legislation website. The repeal happened on 1 April 2023.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM1198226.

Topics:
Money and consumer rights > Taxes
Previous

24: Tax invoices, or

"What is a tax invoice in New Zealand?"

Next

24BAB: Receipts for supplies, or

"Old rule about receipts for goods and services that is no longer used"

Part 3Returns and payment of tax
Calculation of tax payable: deductions, apportionment, other adjustments

24BAShared tax invoices (Repealed)

    Notes
    • Section 24BA: repealed, on , by section 27(4) (and see section 27(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).