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Goods and Services Tax Act 1985
Returns and payment of tax
Calculation of tax payable: deductions, apportionment, other adjustments
25A: Commissioner may approve use of symbols, etc, on electronically transmitted invoices, receipts, and credit and debit notes

Part 1:
Interpretation

2Interpretation 2AMeaning of associated persons 3Meaning of term financial services 3AMeaning of input tax 4Meaning of term open market value 4BMeaning of distantly taxable goods 5Meaning of term supply 5BSupply of certain imported goods and services 6Meaning of term taxable activity 7Act to bind Crown

Part 2:
Imposition of tax

8Imposition of goods and services tax on supply 8ACertain supplies of telecommunications services 8BRemote services: determining residence of recipients 8BBCertain supplies by non-residents: determining whether recipient is registered person 8CSupplies of listed services 8BCOptional use of place of supply rules for certain suppliers required to determine residence or registration status 9Time of supply 10Value of supply of goods and services 10BEstimating value of goods in supply for treatment as distantly taxable goods 10CElection by supplier that supplies of higher-value goods be supplies of distantly taxable goods 11Zero-rating of goods 11AZero-rating of services 11ABZero-rating of telecommunications services 11BZero-rating of some supplies by territorial authorities or water organisations, some supplies involving contributions to local authorities or water organisations 11CTreatment of supplies by operators of loyalty programmes 12Imposition of goods and services tax on imports 12BReimbursement of tax by supplier if recipient charged tax on both supply and importation 12CInformation for importation of goods including distantly taxable goods 13Imposition of goods and services tax on goods liable to excise duty and supplied at in bond prices 14Exempt supplies

Part 3:
Returns and payment of tax

15Taxable periods 15AChange in registered person's taxable period 15ABTransitional provision: alignment of taxable periods with balance dates 15BTaxable periods aligned with balance dates 15CChanges in taxable periods 15DWhen changes in basis of taxable periods take effect 15EMeaning of end of taxable period 15EBCommissioner’s approval for changes in end dates of taxable periods 15ECWhen changes in end dates of taxable periods take effect: initial approval 15EDWhen changes in end dates of taxable periods take effect: post-approval changes 16Taxable period returns 17Special returns 18Other returns 19Accounting basis 19ARequirements for accounting on payments basis 19ABLocal authorities accounting on payments basis on and after 1 July 2001 19BParticulars to be furnished and prepared where change in accounting basis 19CTax payable, or refund, where change in accounting basis 19DInvoice basis for supplies over $225,000 19DBOptional accounting rule for supplies of taxable accommodation through electronic marketplaces

Part 4:
Assessment of tax

27Assessment of tax 28Validity of assessments not affected by failure to comply with Act 29Assessments deemed correct except in proceedings on objection 30Evidence of returns and assessments 31Application of Parts 4A and 8A of Tax Administration Act 1994

Part 5:
Objections

32Objections to certain decisions 33Objections to assessments 34Commissioner may amend assessment, or objections may be submitted to Taxation Review Authority 35Powers of Taxation Review Authority on determination of objection or case stated 36When objection may be referred in first instance to High Court 36ATest case procedure 37Obligation to pay tax where objection lodged 38Interest on certain excess tax 39Determination of objection not to affect other assessments or decisions 40Objections to which this Part does not apply

Part 6:
Recovery of tax

41Additional tax to be payable if default made in payment of tax 42Recovery of tax 43Deduction of tax from payment due to defaulters 44Application of certain provisions of Income Tax Act 1976 relating to recovery procedures

Part 7:
Refunds and relief from tax

45Refund of excess tax 46Commissioner's right to withhold payments 47Tax paid in excess may be credited towards tax payable when assessment re-opened 48Power of Commissioner in respect of small amounts 48ARelief from tax where new start grant made 49Relief from additional tax 50Appropriation of refunds

Part 8:
Registration

51Persons making supplies in course of taxable activity to be registered 51BPersons treated as registered 52Cancellation of registration 53Registered person to notify change of status 54Liabilities not affected by ceasing to be registered person 54BRequirements for registration for certain non-resident suppliers 54CCancellation of registration of certain non-residents

Part 9:
Special cases

55GST groups 55BSupplier group and issuing member 56Branches and divisions 56BBranches and divisions in relation to certain imported goods and services 57Unincorporated bodies 58Personal representative, liquidator, receiver, etc 59Liability of agent of absentee principal for returns and tax 60Agents and auctioneers 60BNominated recipients of supplies 60CElectronic marketplaces 60CBListing intermediaries and supply of listed services 60DApproved marketplaces 60EWhen redeliverer is supplier of distantly taxable goods 60FOperator of marketplace or redeliverer making return based on faulty information 60GRequirements for treatment of information by operator of marketplace or redeliverer 60HInformation requirements for underlying suppliers operating through electronic marketplaces 61Liability for tax payable by company left with insufficient assets 61ACompany amalgamations 61BApplication of Part 9 of Tax Administration Act 1994

Part 10:
Penalties

62Offences 63Officers and employees of corporate bodies 64Proceedings to be taken summarily 65Information may charge several offences 66Information may be laid within 10 years 67Penal tax in case of evasion 68Nature of penal tax 69Assessment of penal tax 70Objections to penal tax 71Recovery of penal tax 72Recovery of penal tax from executors or administrators 73Recovery of penal tax not affected by conviction of registered person 74Publication of names of tax evaders

Part 11:
General provisions

75Keeping of records 75BGeneral rules for giving information or communicating matters 76Avoidance 77New Zealand or foreign currency 78Effect of imposition or alteration of tax 78AAExceptions to effect of increase of tax 78AReturns to be furnished in 2 parts for taxable period in which change in rate of tax occurs 78BAdjustments to tax payable for persons furnishing returns following change in rate of tax 78BAAdjustments to tax payable in relation to supply correction information following change in rate of tax 78CChange in accounting basis coinciding with or occurring after change in rate of tax 78DLiability to pay past tax, etc, not affected by alteration in the law 78EAlteration of agreed price in relation to supply mistakenly believed to be of a going concern 78FLiability in relation to supplies of land 78GRailways vesting: zero-rating and timing of tax calculations and documents 78HLand in Waitara vested in Te Kōwhatu Tū Moana to be zero-rated 78ISupport package payment made by water services entity to be zero-rated 79Disclosure of information 80Power to extend time for doing anything under Act 81Regulations 81BLimitation on amending assessments for legislative charges

Part 12:
Transitional provisions

82Registration of persons liable to be registered on 1 October 1986 83Deduction for sales tax 84Supplies prior to 1 October 1986 84BSupplies of services made before insertion of section 8(4B)85Certain contracts entered into on or before 20 August 1985 85BCertain contracts entered into before 1 October 2016 85CCertain contracts entered into before 1 December 2019 85DTransitional provision for certain supplies of listed services 85ECertain contracts entered into before 1 April 2024 86Alternative method of accounting for transitional supplies 87Change of accounting basis: transitional provision for certain local authorities 88Valuation: non-profit body making certain supplies, deregistering, or acquiring certain assets of non-profit body 89COVID-19-related payments made before commencement of Goods and Services Tax (Grants and Subsidies) Amendment Order 2020 90Transitional regulation-making power: legislative charges 91Certain private goods removed from tax base before 1 April 2025

Schedule 1:
Non-taxable legislative charges

Schedule 2:
Government grants and subsidies: non-taxable amounts

Goods and Services Tax Act 1985

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

25A: Commissioner may approve use of symbols, etc, on electronically transmitted invoices, receipts, and credit and debit notes

You could also call this:

"The Commissioner can say yes to using symbols on electronic invoices and receipts."

Illustration for Goods and Services Tax Act 1985

The Commissioner can approve the use of symbols and other things on invoices, receipts, and credit and debit notes that are sent electronically. You can find more information about this in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022. This rule was repealed on 1 April 2023, which means it is no longer in effect.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84316.

Topics:

Money and consumer rights > Taxes

25AB: Consequences of change in contract for secondhand goods, or

"What happens if there's a mistake with tax when buying secondhand goods?"

26: Bad debts, or

"Claiming back tax on bad debts when someone doesn't pay you"

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

25ACommissioner may approve use of symbols, etc, on electronically transmitted invoices, receipts, and credit and debit notes (Repealed)

Notes

Section 25A: repealed, on 1 April 2023, by section 34(1) (and see section 34(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).