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Goods and Services Tax Act 1985

Refunds and relief from tax

49: Relief from additional tax

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you look at a part of the law called section 49, you will see it is about relief from additional tax. This section was repealed, which means it is no longer part of the law, on 26 July 1996. The repeal applied to tax obligations that happened on or after 1 April 1997, and it was done by section 16 of 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=DLM84818.

Topics:
Money and consumer rights > Taxes
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48A: Relief from tax where new start grant made, or

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

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50: Appropriation of refunds, or

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Part 7Refunds and relief from tax

49Relief from additional tax (Repealed)

    Notes
    • Section 49: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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 16 of the Goods and Services Tax Amendment Act 1996 (1996 No 59).