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Goods and Services Tax Act 1985

Returns and payment of tax

16: Taxable period returns

You could also call this:

"Sending in your tax details for a certain time period"

Illustration for Goods and Services Tax Act 1985

If you are a registered person, you must provide a return that shows how much tax you need to pay for a taxable period. You calculate this tax under section 20. You need to provide this return on or before the 28th of the month after the taxable period ends, unless it is December or April. If the month after the taxable period is December, you provide the return by 15 January, or if it is April, you provide it by 7 May.

If you are a non-profit body or have a special case, the Commissioner might let you provide your return on a different date. You must provide a final return if you stop being a registered person. This final return is for the part of the last taxable period when you were still registered.

You provide the final return on or before the 28th of the month after the taxable period ends, unless it is December or April. If the month after the taxable period is December, you provide the return by 15 January, or if it is April, you provide it by 7 May. Your return must include a notice of the assessment that must be made under section 92B of the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM83422.

Topics:
Money and consumer rights > Taxes
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"When you change the end date of your tax period after it's been approved, this is what happens."

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Part 3Returns and payment of tax

16Taxable period returns

  1. A registered person must provide a return setting out the amount of tax payable by them for a taxable period, calculated under section 20.

  2. A return required by subsection (1) must be provided on or before—

  3. the 28th of the month following the end of the taxable period, if paragraph (b) or (c) do not apply; or
    1. 15 January, if the month following the end of the taxable period is December; or
      1. 7 May, if the month following the end of the taxable period is April.

        1. If the circumstances of a non-profit body or a particular case mean a variation is required in the date on which a return must be provided, the Commissioner may vary the date.

        2. A person who ceases to be a registered person must provide a final return for the part of the last taxable period for which they were registered.

        3. A return required by subsection (4) must be provided on or before—

        4. the 28th of the month following the end of the taxable period, if paragraph (b) or (c) do not apply; or
          1. 15 January, if the month following the end of the taxable period is December; or
            1. 7 May, if the month following the end of the taxable period is April.

              1. A return must contain a notice of the assessment that must be made under section 92B of the Tax Administration Act 1994.

              Notes
              • Section 16: substituted, on (applying for taxable periods ending on or after 31 March 2007), by section 292(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
              • Section 16(2)(a): substituted, on (applying for taxable periods ending on or after 31 March 2007), by section 216(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
              • Section 16(2)(b): substituted, on (applying for taxable periods ending on or after 31 March 2007), by section 216(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
              • Section 16(2)(c): added, on (applying for taxable periods ending on or after 31 March 2007), by section 216(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
              • Section 16(5)(a): substituted, on (applying for taxable periods ending on or after 31 March 2007), by section 216(2) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
              • Section 16(5)(b): substituted, on (applying for taxable periods ending on or after 31 March 2007), by section 216(2) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
              • Section 16(5)(c): added, on (applying for taxable periods ending on or after 31 March 2007), by section 216(2) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).