The law about Goods and Services Tax has a part called Regulations. You can find it in section 81. This section was repealed, which means it is no longer part of the law, on 21 December 2004. It was removed by section 161 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85547.

Topics:

Money and consumer rights > Taxes

80: Power to extend time for doing anything under Act, or

"Extending time to do things under the Goods and Services Tax Act"

81B: Limitation on amending assessments for legislative charges, or

"There's a limit on changing tax assessments to ensure they follow the law."

Part 11General provisions

81Regulations (Repealed)

Notes

Section 81: repealed, on 21 December 2004, by section 161 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).