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Goods and Services Tax Act 1985

General provisions

81B: Limitation on amending assessments for legislative charges

You could also call this:

"There's a limit on changing tax assessments to ensure they follow the law."

Illustration for Goods and Services Tax Act 1985

When you are dealing with taxes, there are rules about how assessments can be changed. You or the Commissioner cannot change an assessment in a way that does not agree with certain parts of the law, such as section 5(6EC) to (6EE). This rule applies even if other parts of the law, like section 25 of this Act or sections 113 and 113A of the Tax Administration Act 1994, would normally allow the change.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS833927.

Topics:
Money and consumer rights > Taxes
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"Rules made under the Goods and Services Tax law"

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82: Registration of persons liable to be registered on 1 October 1986, or

"Registering people for GST from 1 October 1986"

Part 11General provisions

81BLimitation on amending assessments for legislative charges

  1. Despite section 25 of this Act, and sections 113 and 113A of the Tax Administration Act 1994, as applicable, a person or the Commissioner must not amend an assessment in a manner that is inconsistent with section 5(6EC) to (6EE).

Notes
  • Section 81B: inserted (with effect on 30 August 2022), on , by section 156 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).