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Goods and Services Tax Act 1985

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

19P: Commissioner may approve use of symbols, etc, on electronically transmitted information

You could also call this:

"The Commissioner can allow special symbols on electronic messages about goods and services."

Illustration for Goods and Services Tax Act 1985

The Commissioner can let you use symbols or abbreviations when you send information electronically about goods and services. This is to make it easier to transfer information. You can use these symbols to represent details that are needed for taxable supply information or supply correction information. The Commissioner can decide who can use these symbols and when they can be used. They can also change or cancel their decision at any time, as long as they give you reasonable notice. If the Commissioner gives you approval to use symbols, it is like a law, and you can find out more about what this means by looking at Part 3 of the Legislation Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS849299.

Topics:
Money and consumer rights > Taxes
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Part 3Returns and payment of tax
Supply information and supply correction information

19PCommissioner may approve use of symbols, etc, on electronically transmitted information

  1. The Commissioner may, for the purpose of facilitating the electronic transfer of supply information and supply correction information, approve the use of symbols, abbreviations, or other notations to represent any particulars required in taxable supply information or supply correction information that is transferred electronically.

  2. An approval under subsection (1) may do 1 or more of the following:

  3. apply generally, or to a registered person or class of registered persons specified by the Commissioner:
    1. be limited to the cases and be subject to the conditions that the Commissioner thinks are appropriate:
      1. be withdrawn or varied by the Commissioner at any time on the giving of such notice as is reasonable in the circumstances.

        1. An approval under subsection (1) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

        Notes
        • Section 19P: 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).