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Goods and Services Tax Act 1985

Objections

37: Obligation to pay tax where objection lodged

You could also call this:

"You must pay tax even if you disagree with it"

Illustration for Goods and Services Tax Act 1985

If you lodge an objection, you still have to pay tax. This rule is part of the Goods and Services Tax Act 1985. The rule about paying tax when you object was repealed on 1 October 1996, which means it does not apply to taxable periods starting on or after 1 April 1997, as stated in the Goods and Services Tax Amendment Act 1996.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84502.

Topics:
Money and consumer rights > Taxes
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Part 5Objections

37Obligation to pay tax where objection lodged (Repealed)

    Notes
    • Section 37: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).