Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Objections

33: Objections to assessments

You could also call this:

"Disagreeing with a tax bill"

Illustration for Goods and Services Tax Act 1985

If you want to object to a tax assessment, you need to know that section 33 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 This section was repealed on 1 October 1996, which means it is no longer in force, by section 8(1) of the Goods and Services Tax Amendment Act 1996.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.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM84384.

Topics:
Money and consumer rights > Taxes
Previous

32: Objections to certain decisions, or

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

Next

34: Commissioner may amend assessment, or objections may be submitted to Taxation Review Authority, or

"The Commissioner can change a tax decision, or you can dispute it with the Taxation Review Authority."

Part 5Objections

33Objections to assessments (Repealed)

    Notes
    • Section 33: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).