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Goods and Services Tax Act 1985

Assessment of tax

30: Evidence of returns and assessments

You could also call this:

"Proof of tax returns and checks"

Illustration for Goods and Services Tax Act 1985

A law called the Goods and Services Tax Act 1985 has a part about evidence of tax returns and assessments. This part is called section 30, but it is no longer in use because it was repealed. It was repealed on 21 December 2004 by the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004, which means it did not apply to taxable periods starting on or after 1 April 2005, as stated in section 154(1) of that Act.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84363.

Topics:
Money and consumer rights > Taxes
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29: Assessments deemed correct except in proceedings on objection, or

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

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31: Application of Parts 4A and 8A of Tax Administration Act 1994, or

"Old tax rules that don't apply anymore"

Part 4Assessment of tax

30Evidence of returns and assessments (Repealed)

    Notes
    • Section 30: repealed, on (applying for taxable periods beginning on or after 1 April 2005), by section 154(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act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).