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Goods and Services Tax Act 1985

Transitional provisions

83: Deduction for sales tax

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

When you look at the Goods and Services Tax Act 1985, you will see a part called 'Deduction for sales tax'. This part is no longer valid because it was repealed. You can find out more about the change that was made by looking at the Taxation (GST and Miscellaneous Provisions) Act 2000, which is the law that repealed it. The repeal happened on 10 October 2000. This means you do not need to consider 'Deduction for sales tax' when you are looking at the Goods and Services Tax Act 1985 now.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85552.

Topics:
Money and consumer rights > Taxes
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82: Registration of persons liable to be registered on 1 October 1986, or

"Registering people for GST from 1 October 1986"

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84: Supplies prior to 1 October 1986, or

"Goods and services supplied before 1 October 1986"

Part 12Transitional provisions

83Deduction for sales tax (Repealed)

    Notes
    • Section 83: repealed, on (applying on 10 October 2000), by section 121(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).