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Goods and Services Tax Act 1985

Assessment of tax

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you get an assessment for goods and services tax, it is still valid even if the person who made the assessment did not follow the Goods and Services Tax Act 1985. This means the assessment is okay, even if some rules were not followed. You can find more information about changes to this rule in the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004.

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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=DLM84358.

Topics:
Money and consumer rights > Taxes
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27: Assessment of tax, or

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

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29: Assessments deemed correct except in proceedings on objection, or

"Your tax bill is correct unless you dispute it."

Part 4Assessment of tax

28Validity of assessments not affected by failure to comply with Act (Repealed)

    Notes
    • Section 28: repealed, on (applying for taxable periods beginning on or after 1 April 2005), by section 154(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act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).