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Goods and Services Tax Act 1985

Returns and payment of tax - Records of supplies

19I: Records of supplies to nominated recipients

You could also call this:

"Keeping records of goods you get under a special contract"

Illustration for Goods and Services Tax Act 1985

If you are nominated to get goods from someone under a special contract, you must keep a record of the goods. Your record must show the supplier's name and address. You also need to record the date you pay for the goods and what the goods are. Additionally, you must note how much you paid for the goods, which is called the consideration for the supply, and this contract is affected by section 60B(3), (4), and (6). You have to keep all this information about the supply.

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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=LMS849291.

Topics:
Money and consumer rights > Taxes
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"Keeping records of secondhand goods you buy for your business"

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19J: Records of supplies by members of GST group or supplier group, or

"Keep a record of sales made by your group members"

Part 3Returns and payment of tax
Records of supplies

19IRecords of supplies to nominated recipients

  1. A person who is nominated to receive a supply of goods under a contract to which section 60B(3), (4), and (6) apply, and to which the person is not a party, must have a record of the supply showing—

  2. the name and address of the supplier; and
    1. the date on which payment for the supply is made; and
      1. a description of the goods; and
        1. the consideration for the supply.

          Notes
          • Section 19I: inserted, on , by section 19(1) (and see section 19(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).