Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Refunds and relief from tax

50: Appropriation of refunds

You could also call this:

"When the government owes you money back, this rule explains how they use that refund."

Illustration for Goods and Services Tax Act 1985

A part of the law called section 50 has been repealed. This means it is no longer part of the law. You can find out more about the change that was made by looking at the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004. This change happened on 21 December 2004.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84820.

Topics:
Money and consumer rights > Taxes
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49: Relief from additional tax, or

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

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51: Persons making supplies in course of taxable activity to be registered, or

"You must register for GST if your business earns over $60,000 in a year from selling goods or services."

Part 7Refunds and relief from tax

50Appropriation of refunds (Repealed)

    Notes
    • Section 50: repealed, on , by section 157 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).