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Goods and Services Tax Act 1985

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

21CB: Rate for change of use before 1 October 2010

You could also call this:

"Old rules for changing how something is used before 1 October 2010"

Illustration for Goods and Services Tax Act 1985

If you want to know about the rate for change of use before 1 October 2010, this part of the law was repealed. It was repealed on 1 April 2011 by the Taxation (GST and Remedial Matters) Act 2010, which you can find more information about on the legislation website. This change applied to supplies made on or after 1 April 2011.

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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=DLM3295110.

Topics:
Money and consumer rights > Taxes
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21C: Adjustments for first and subsequent adjustment periods, or

"Fixing tax mistakes for the first time and later"

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21D: Calculating amount of adjustment, or

"How to work out the amount of tax adjustment you need to pay or get back"

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

21CBRate for change of use before 1 October 2010 (Repealed)

    Notes
    • Section 21CB: repealed, on (applying to supplies made on or after 1 April 2011), by section 15(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).