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Goods and Services Tax Act 1985

Refunds and relief from tax

48A: Relief from tax where new start grant made

You could also call this:

"Getting a new start grant might mean you pay less tax"

Illustration for Goods and Services Tax Act 1985

If you get a new start grant, you might not have to pay as much tax. This rule is called relief from tax where a new start grant is made. You can find more information about when this rule was repealed by looking at the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016. This change happened on 24 February 2016. The rule about relief from tax where a new start grant is made is no longer in effect.

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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=DLM84806.

Topics:
Money and consumer rights > Taxes
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48: Power of Commissioner in respect of small amounts, or

"The Commissioner's power to decide about small amounts of money is no longer used."

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49: Relief from additional tax, or

"Getting help with extra tax you don't have to pay"

Part 7Refunds and relief from tax

48ARelief from tax where new start grant made (Repealed)

    Notes
    • Section 48A: repealed, on , by section 280 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).