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Goods and Services Tax Act 1985

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

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

When you import goods into New Zealand, including things that are taxed in a different way, you need to know about a rule called section 24BAC. This rule is part of the Goods and Services Tax Act 1985. You can find more information about the changes to this rule in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022, which repealed section 24BAC on 1 April 2023. You can also look at section 29(2) to see how this change 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=LMS289940.

Topics:
Money and consumer rights > Taxes
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"Old rule about receipts for goods and services that is no longer used"

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24B: Records to be kept by recipient of imported goods and services, or

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

24BACInformation for importation of goods including distantly taxable goods (Repealed)

    Notes
    • Section 24BAC: repealed, on , by section 29(1) (and see section 29(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).