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Goods and Services Tax Act 1985

Special cases

61B: Application of Part 9 of Tax Administration Act 1994

You could also call this:

"Rules from the Tax Administration Act also apply to the Goods and Services Tax Act"

Illustration for Goods and Services Tax Act 1985

Part 9 of the Tax Administration Act 1994 used to apply to you when it came to the Goods and Services Tax Act 1985. You should know that section 61B has been repealed, which means it is no longer in force. This change happened on 21 December 2004, because of section 159 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 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=DLM85246.

Topics:
Money and consumer rights > Taxes
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Part 9Special cases

61BApplication of Part 9 of Tax Administration Act 1994 (Repealed)

    Notes
    • Section 61B: repealed, on , by section 159 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).