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Goods and Services Tax Act 1985

Returns and payment of tax

19AB: Local authorities accounting on payments basis on and after 1 July 2001

You could also call this:

"How local councils used to do their tax accounting from 2001 to 2013"

Illustration for Goods and Services Tax Act 1985

If you are looking at the law about goods and services tax, you will see a part called section 19AB. This section is about how local authorities do their accounting. It was repealed, which means it is no longer part of the law, on 17 July 2013. This change was made by the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013, which you can find on the legislation.govt.nz website.

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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=DLM83456.

Topics:
Money and consumer rights > TaxesGovernment and voting > Local councils
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19A: Requirements for accounting on payments basis, or

"When you can do your tax returns based on the payments you receive"

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19B: Particulars to be furnished and prepared where change in accounting basis, or

"What to do when you change how you keep track of money for tax purposes"

Part 3Returns and payment of tax

19ABLocal authorities accounting on payments basis on and after 1 July 2001 (Repealed)

    Notes
    • Section 19AB: repealed, on , by section 128 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).