Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Returns and payment of tax

15A: Change in registered person's taxable period

You could also call this:

"Changing the time period for paying GST"

Illustration for Goods and Services Tax Act 1985

A change in a registered person's taxable period is covered by a rule that used to be in the Goods and Services Tax Act 1985. This rule was called section 15A and it was about changing taxable periods. It was repealed on 1 October 2007 by section 291(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006.

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 It might be out of date or be missing some parts.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=DLM83408.

Topics:
Money and consumer rights > Taxes
Previous

15: Taxable periods, or

"Time frames for paying goods and services tax"

Next

15AB: Transitional provision: alignment of taxable periods with balance dates, or

"Aligning tax periods with business end dates"

Part 3Returns and payment of tax

15AChange in registered person's taxable period (Repealed)

    Notes
    • Section 15A: repealed, on , by section 291(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).