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Goods and Services Tax Act 1985

Transitional provisions

82: Registration of persons liable to be registered on 1 October 1986

You could also call this:

"Registering people for GST from 1 October 1986"

Illustration for Goods and Services Tax Act 1985

You need to know about a rule called section 82. This rule is about registering people who had to be registered on 1 October 1986. It was part of the Goods and Services Tax Act 1985.

You can find more information about what happened to this rule by looking at the Taxation (GST and Miscellaneous Provisions) Act 2000. This act changed section 82 on 10 October 2000. The rule is no longer in use because it was repealed.

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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=DLM85550.

Topics:
Money and consumer rights > Taxes
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"There's a limit on changing tax assessments to ensure they follow the law."

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"Deduction for sales tax: a part of the law that is no longer used."

Part 12Transitional provisions

82Registration of persons liable to be registered on 1 October 1986 (Repealed)

    Notes
    • Section 82: repealed, on (applying on 10 October 2000), by section 120(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).