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Goods and Services Tax Act 1985

Returns and payment of tax

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

You could also call this:

"Aligning tax periods with business end dates"

Illustration for Goods and Services Tax Act 1985

When you look at the law about goods and services tax, you will see a part called section 15AB. This section is about making sure taxable periods line up with balance dates. You should know that this section was repealed, which means it is no longer part of the law, on 1 October 2007. This change happened because of a new law called the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006, which you can find more information about on the legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM83416.

Topics:
Money and consumer rights > Taxes
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15A: Change in registered person's taxable period, or

"Changing the time period for paying GST"

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15B: Taxable periods aligned with balance dates, or

"Your tax payment times must match your end-of-year accounting date."

Part 3Returns and payment of tax

15ABTransitional provision: alignment of taxable periods with balance dates (Repealed)

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    • Section 15AB: repealed, on , by section 291(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).