Goods and Services Tax Act 1985

General provisions

78H: Land in Waitara vested in Te Kōwhatu Tū Moana to be zero-rated

You could also call this:

"No GST on land given to Te Kōwhatu Tū Moana in Waitara"

When land in Waitara is given to Te Kōwhatu Tū Moana under the New Plymouth District Council (Waitara Lands) Act 2018, you treat this as a normal sale, but with no goods and services tax. You can find out what Te Kōwhatu Tū Moana means by looking at section 4 of the New Plymouth District Council (Waitara Lands) Act 2018. This happens on the day the land is given to Te Kōwhatu Tū Moana, as stated in subpart 2 of Part 2 of the New Plymouth District Council (Waitara Lands) Act 2018.

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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=LMS173455.

Topics:

Money and consumer rights > TaxesMāori affairs > Māori land

78G: Railways vesting: zero-rating and timing of tax calculations and documents, or

"Railways and how tax is calculated for them, including when tax is not charged"

78I: Support package payment made by water services entity to be zero-rated, or

"Water companies don't charge GST on some support payments they make."

Part 11General provisions

78HLand in Waitara vested in Te Kōwhatu Tū Moana to be zero-rated

On the day on which land in Waitara vests in Te Kōwhatu Tū Moana under subpart 2 of Part 2 of the New Plymouth District Council (Waitara Lands) Act 2018, the vesting is treated as being a taxable supply that is charged with tax at the rate of 0%.
In this section, Te Kōwhatu Tū Moana has the meaning given in section 4 of the New Plymouth District Council (Waitara Lands) Act 2018.

Notes

Section 78H: inserted, on 17 March 2019, by section 66(2) of the New Plymouth District Council (Waitara Lands) Act 2018 (2018 No 2 (L)).