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New Zealand law explained for everyone

Goods and Services Tax Act 1985

Objections

32: Objections to certain decisions

You could also call this:

"How to disagree with a tax decision made about you"

Illustration for Goods and Services Tax Act 1985

If you want to object to a decision, you need to know that section 32 of the Goods and Services Tax Act 1985 used to cover this. This section was repealed on 1 October 1996, which means it is no longer in force, by section 8(1) of the Goods and Services Tax Amendment Act 1996. You should be aware that this change applied to tax obligations from 1 April 1997.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84373.

Topics:
Money and consumer rights > Taxes
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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"

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33: Objections to assessments, or

"Disagreeing with a tax bill"

Part 5Objections

32Objections to certain decisions (Repealed)

    Notes
    • Section 32: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 8(1) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).