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Goods and Services Tax Act 1985

1: Short Title, etc

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"What the Goods and Services Tax Act 1985 is called and what it's about"

Illustration for Goods and Services Tax Act 1985

This Act is called the Goods and Services Tax Act 1985. You can refer to it by this name. Most of this Act is part of the Inland Revenue Acts, which are explained in the Tax Administration Act 1994. You should note that section 12 is considered part of the Customs and Excise Act 2018.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM81039.

Topics:
Money and consumer rights > Taxes
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Goods and Services Tax Act 1985, or

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2: Interpretation, or

"What words and phrases mean in the Goods and Services Tax Act 1985"

1Short Title, etc

  1. This Act may be cited as the Goods and Services Tax Act 1985.

  2. This Act, other than section 12, is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.

  3. Section 12 shall be deemed to be part of the Customs and Excise Act 2018.

Notes
  • Section 1(2): substituted, on (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
  • Section 1(2): amended (with effect on 1 October 1996), on , by section 51 of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).
  • Section 1(3): substituted, on , by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).
  • Section 1(3): amended, on , by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).