Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Objections

38: Interest on certain excess tax

You could also call this:

"When you pay too much tax by mistake, you might get interest on the extra amount you paid."

Illustration for Goods and Services Tax Act 1985

If you look at a part of the law called the Goods and Services Tax Act 1985, you will see a section that used to be about interest on certain excess tax. This section was called section 38. You can find out more about what happened to this section by looking at the Goods and Services Tax Amendment Act 1996. Section 38 was repealed, which means it is no longer part of the law, from 1 October 1996.

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 It might be out of date or be missing some parts.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=DLM84506.

Topics:
Money and consumer rights > Taxes
Previous

37: Obligation to pay tax where objection lodged, or

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

Next

39: Determination of objection not to affect other assessments or decisions, or

"Objecting to a tax decision won't change other tax decisions you've had."

Part 5Objections

38Interest on certain excess tax (Repealed)

    Notes
    • Section 38: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).