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Goods and Services Tax Act 1985

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

24: Tax invoices

You could also call this:

"What is a tax invoice in New Zealand?"

Illustration for Goods and Services Tax Act 1985

A law called the Goods and Services Tax Act 1985 has a part about tax invoices. You can find information about tax invoices in section 24 of this law. This section was repealed on 1 April 2023 by the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022.

The repeal of section 24 happened according to section 26(4) of the Taxation Act. You can also look at section 26(6) to see how this change applies. This change was made by the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM83975.

Topics:
Money and consumer rights > Taxes
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23A: Payment of tax relating to fringe benefits, or

"Paying tax on extras you give your employees"

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24BA: Shared tax invoices, or

"Old law about shared tax invoices is no longer in use"

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

24Tax invoices (Repealed)

    Notes
    • Section 24: repealed, on , by section 26(4) (and see section 26(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).