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Goods and Services Tax Act 1985

Returns and payment of tax - Calculation of tax payable: deductions, apportionment, other adjustments

24BAB: Receipts for supplies

You could also call this:

"Old rule about receipts for goods and services that is no longer used"

Illustration for Goods and Services Tax Act 1985

When you look at the law about tax, you will see a part called 'Receipts for supplies'. This part is actually no longer in use because it was repealed. It was repealed on 1 April 2023 by a change made to the law through the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022, which you can find more information about by following the link to section 28(1) and also by looking at section 28(2) to understand how it applies.

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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=LMS289896.

Topics:
Money and consumer rights > Taxes
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"Old law about shared tax invoices is no longer in use"

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24BAC: Information for importation of goods including distantly taxable goods, or

"Information about importing goods to New Zealand, including special tax rules"

Part 3Returns and payment of tax
Calculation of tax payable: deductions, apportionment, other adjustments

24BABReceipts for supplies (Repealed)

    Notes
    • Section 24BAB: repealed, on , by section 28(1) (and see section 28(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).