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Goods and Services Tax Act 1985

Objections

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you make an objection, the decision on that objection will not affect other assessments or decisions. This is part of the Goods and Services Tax Act 1985, but this specific part was repealed. It was repealed by section 8(1) of the Goods and Services Tax Amendment Act 1996, which means it does not apply to taxable periods starting on or after 1 April 1997.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=DLM84510.

Topics:
Money and consumer rights > Taxes
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38: Interest on certain excess tax, or

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

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40: Objections to which this Part does not apply, or

"Some objections are not covered by this part of the law"

Part 5Objections

39Determination of objection not to affect other assessments or decisions (Repealed)

    Notes
    • Section 39: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).