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Goods and Services Tax Act 1985

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

24B: Records to be kept by recipient of imported goods and services

You could also call this:

"Keeping records when you buy things from overseas"

Illustration for Goods and Services Tax Act 1985

When you get goods or services from another country, there are rules about the records you need to keep. You need to keep these records because of the Goods and Services Tax Act 1985. However, the rule that says what records you need to keep, which is section 24B, is no longer in use because it was repealed on 1 April 2023 by the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022, which you can find on the legislation.govt.nz website.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=DLM83993.

Topics:
Money and consumer rights > Taxes
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24BAC: Information for importation of goods including distantly taxable goods, or

"Information about importing goods to New Zealand, including special tax rules"

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25: Adjustments for inaccuracies, or

"Fixing mistakes in your tax information"

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

24BRecords to be kept by recipient of imported goods and services (Repealed)

    Notes
    • Section 24B: repealed, on , by section 30(1) (and see section 30(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).