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Goods and Services Tax Act 1985

Assessment of tax

27: Assessment of tax

You could also call this:

"The law about checking tax payments is no longer used."

Illustration for Goods and Services Tax Act 1985

The provision called Assessment of tax was repealed. This means it is no longer part of the law. It was repealed on 21 December 2004 by section 154(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004. This change applied to taxable periods beginning on or after 1 April 2005.

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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=DLM84332.

Topics:
Money and consumer rights > Taxes
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"Tax on money artists get when their work is resold"

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28: Validity of assessments not affected by failure to comply with Act, or

"Mistakes in the tax assessment process don't make the assessment invalid."

Part 4Assessment of tax

27Assessment of tax (Repealed)

    Notes
    • Section 27: repealed, on (applying for taxable periods beginning on or after 1 April 2005), by section 154(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).