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Goods and Services Tax Act 1985

Transitional provisions

84B: Supplies of services made before insertion of section 8(4B)

You could also call this:

"Services supplied before a certain law change came into effect"

Illustration for Goods and Services Tax Act 1985

If you supply services, this law applies to you if the services are treated as being made in New Zealand under section 8(4B). This happens if the services are performed before or on the date when section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force. You must be able to work out the value of the services.

If your services are performed before the date when section 146(2) came into force, they are treated as being made at the time they are performed. If your services are performed on or after that date, they are treated as being made at the time they are performed for the purpose of section 8. They are treated as being made on the date when section 146(2) came into force for the purpose of section 20.

If you make or receive a payment for services before the date when section 146(2) came into force, it is treated as being made or received on that date for the purpose of section 20(3)(b)(i) and (4)(b)(i). This law is about when services are treated as being made. It helps you work out when services are performed.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85564.

Topics:
Money and consumer rights > Taxes
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Part 12Transitional provisions

84BSupplies of services made before insertion of section 8(4B)

  1. This section applies to a supply of services that is treated by section 8(4B) as being made in New Zealand if—

  2. the supply has a time of performance under section 84(1) to (1B) that is, or would be if the supply were made by a registered person, before the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force and—
    1. the supply would, but for this section, be treated by section 9 or sections 21 to 21H as taking place on or after that date; and
      1. the value of the supply is ascertainable; or
      2. the supply has a time of performance under section 84(1) to (1B) that is, or would be if the supply were made by a registered person, on or after the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force and the supply would, but for this section, be treated by section 9 or sections 21 to 21H as taking place before that date.

        1. A supply of services that satisfies subsection (1)(a) is made at the time the services are performed.

        2. A supply of services that satisfies subsection (1)(b) is made at—

        3. the time the services are performed, for the purpose of section 8:
          1. the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force, for the purpose of section 20.

            1. A payment that is in respect of a supply that satisfies subsection (1)(b), and is made or received by a person before the date on which section 146(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 came into force, is treated for the purpose of section 20(3)(b)(i) and (4)(b)(i) as having been made or received by the person on that date.

            Notes
            • Section 84B: inserted, on , by section 169 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
            • Section 84B(2): amended, on , by section 162(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
            • Section 84B(3): amended, on , by section 162(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
            • Section 84B(3)(a): amended, on , by section 162(3) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).