Goods and Services Tax Act 1985

Transitional provisions

90: Transitional regulation-making power: legislative charges

You could also call this:

"The Governor-General can make a special rule to add a non-taxable charge to a list if the Minister of Revenue agrees."

Illustration for Goods and Services Tax Act 1985

The Governor-General can make an Order in Council to add a charge to the schedule, but only if the Minister of Revenue recommends it. You need to know that the Minister will only recommend this if they think the charge should not be taxable, and if it is similar to other non-taxable charges. The Minister must consider whether making the charge non-taxable is consistent with how other similar charges are treated.

When the Minister makes a recommendation, they look at whether the charge has similar characteristics to other charges that are not taxable. The Governor-General's Order in Council is a type of secondary legislation, which means it has to be published in a certain way, as explained in Part 3 of the Legislation Act 2019.

The Order in Council is made on the recommendation of the Minister of Revenue, and it is used to add a charge or class of charges to the schedule, as referred to in section 5(6ED)(a).

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS853132.

Topics:

Money and consumer rights > Taxes

89: COVID-19-related payments made before commencement of Goods and Services Tax (Grants and Subsidies) Amendment Order 2020, or

"COVID-19 payments made before a law change in 2020"

91: Certain private goods removed from tax base before 1 April 2025, or

"Some personal items bought before 1 April 2023 are exempt from tax if you pay tax on them before 1 April 2025"

Part 12Transitional provisions

90Transitional regulation-making power: legislative charges

For the purposes of section 5(6ED)(a), the Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, add a charge or class of charges to the schedule.
Before making a recommendation referred to in subsection (1), the Minister must be satisfied that the charge should be non-taxable, having regard to whether making the charge non-taxable is consistent with the approach taken for other charges with similar characteristics.
An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes

Section 90: inserted, on 1 April 2023, by section 158(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).