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Goods and Services Tax Act 1985

General provisions

78G: Railways vesting: zero-rating and timing of tax calculations and documents

You could also call this:

"Railways and how tax is calculated for them, including when tax is not charged"

Illustration for Goods and Services Tax Act 1985

When you look at the law about goods and services tax, there is a part called section 78G. This section is about railways and how tax is calculated for them. You can find more information about the changes to this section in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022.

This section was repealed, which means it is no longer part of the law, from 30 March 2022. If you want to know how this change affects you, you can check section 45(2) of the same act.

You can find the details of the repeal in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022, which is a law that was passed in 2022.

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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=DLM5499559.

Topics:
Money and consumer rights > TaxesTransport and travel > Public transport
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"Telling the seller about tax when buying land"

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78H: Land in Waitara vested in Te Kōwhatu Tū Moana to be zero-rated, or

"No GST on land given to Te Kōwhatu Tū Moana in Waitara"

Part 11General provisions

78GRailways vesting: zero-rating and timing of tax calculations and documents (Repealed)

    Notes
    • Section 78G: repealed, on , by section 45(1) (and see section 45(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).