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Goods and Services Tax Act 1985

Returns and payment of tax - Calculation of tax payable: deductions, apportionment, other adjustments

23: Payment of tax

You could also call this:

"Paying the tax you owe on time"

Illustration for Goods and Services Tax Act 1985

When you are registered for goods and services tax, you must pay the tax you owe for each taxable period. You need to pay this tax by the last day you are allowed to give the Commissioner your return for that period. The amount of tax you pay is calculated using the rules in section 20. If you send in a return, it is assumed to be from you, unless you can prove it was not. You are responsible for the return, even if someone else filled it out for you.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM83967.

Topics:
Money and consumer rights > Taxes
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22: Goods and services acquired before incorporation, or

"Tax refunds for things bought before a company is set up"

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23A: Payment of tax relating to fringe benefits, or

"Paying tax on extras you give your employees"

Part 3Returns and payment of tax
Calculation of tax payable: deductions, apportionment, other adjustments

23Payment of tax

  1. Every registered person, for each taxable period, shall, not later than the last day allowed under this Act for furnishing a return for that taxable period, pay to the Commissioner the tax payable for that period as calculated pursuant to section 20.

  2. Repealed

  3. Repealed

  4. A return purporting to be made by or on behalf of any person shall for all purposes be deemed to have been made by that person or by that person's authority, as the case may be, unless the contrary is proved.

Notes
  • Section 23(2): repealed, on (applying on 10 October 2000), by section 101(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).
  • Section 23(3): repealed, on (applying for taxable periods beginning on or after 1 April 2005), by section 153(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).