Goods and Services Tax Act 1985

Assessment of tax

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

You could also call this:

"Old tax rules that don't apply anymore"

Illustration for Goods and Services Tax Act 1985

Part of the Tax Administration Act 1994, called Parts 4A and 8A, used to apply to you when your tax was being assessed. You can find more information about this in the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004. This part of the law was repealed, which means it is no longer in effect, from 21 December 2004, and it applied to taxable periods starting on or after 1 April 2005.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84366.


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Part 4Assessment of tax

31Application of Parts 4A and 8A of Tax Administration Act 1994 (Repealed)

    Notes
    • Section 31: repealed, on (applying for taxable periods beginning on or after 1 April 2005), by section 154(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act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).