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Goods and Services Tax Act 1985

Returns and payment of tax - Supply information and supply correction information

19M: Taxable supply information: goods included in supplies of distantly taxable goods

You could also call this:

"Information sellers must give you when buying goods with tax included"

Illustration for Goods and Services Tax Act 1985

When you buy goods that have tax included, the seller must give you some information. This information is about the goods you are buying and any other goods that come with them. The seller must give you this information when they sell you the goods.

The information the seller gives you must include what tax you are paying and when the seller gives you the receipt. It must also say which goods have tax included and which goods do not have tax included. The seller can show the price of the goods in the currency they were paid in, as stated in section 8(1).

If the seller forgets to give you this information, you can ask them for it. They must then give it to you within 10 working days of you asking for it. You can find more information about this in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022.

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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=LMS849296.

Topics:
Money and consumer rights > TaxesMoney and consumer rights > Consumer protection
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"Information you must give when selling as part of a business group"

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19N: Supply correction information, or

"Fix mistakes in tax information you gave someone"

Part 3Returns and payment of tax
Supply information and supply correction information

19MTaxable supply information: goods included in supplies of distantly taxable goods

  1. A registered person who makes a supply of distantly taxable goods at a price that includes tax under section 8(1) at a rate of more than zero must provide to the recipient of the supply, at the time of the supply, information for the goods in the supply and for other goods imported with the supply that contains the particulars given by subsections (2) and (3) or alternative particulars acceptable to the Commissioner.

  2. The taxable supply information required by subsection (1) is—

  3. the taxable supply information that would be required if the goods supplied were not distantly taxable goods and not imported with distantly taxable goods:
    1. the date upon which the receipt is issued:
      1. information indicating the items for which the amount of tax included is more than zero:
        1. information indicating the items for which the amount of tax included is zero.

          1. The consideration for the goods may be expressed in the currency of the consideration received by the supplier.

          2. A registered person who omits to issue taxable supply information for a supply as required by subsection (1) and is requested by the recipient of the supply to provide taxable supply information for the supply must provide the information within 10 working days after the request.

          Notes
          • Section 19M: 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).