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Goods and Services Tax Act 1985

General provisions

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

When a water services entity makes a support package payment, it is zero-rated. You do not have to pay goods and services tax on this type of payment. The rule about this is found in a part of the law that has been repealed, which means it is no longer in force, as stated in the Water Services Acts Repeal Act 2024.

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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=LMS805865.

Topics:
Money and consumer rights > Taxes
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Part 11General provisions

78ISupport package payment made by water services entity to be zero-rated (Repealed)

    Notes
    • Section 78I: repealed, on , by section 12(1) of the Water Services Acts Repeal Act 2024 (2024 No 2).