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Goods and Services Tax Act 1985

Summary of changes

These summaries explain recent changes to the law. They are generated by AI comparing versions of the legislation, so they might oversimplify, miss details, or get things wrong. Learn more about how we track these changes.

18 July 2025

  • Repealed the definition of regional fuel tax and related provisions, effective 1 July 2025
  • Amended the reference to Auckland Regional Holdings' establishment to remove the link to the Local Government (Auckland) Amendment Act 2004

Affected provisions

  1. 2: Interpretation
    Repealed the definition of regional fuel tax and related provisions, effective 1 July 2025; Amended the reference to Auckland Regional Holdings' establishment to remove the link to the Local Government (Auckland) Amendment Act 2004
  2. 5: Meaning of term supply
    Repealed the definition of regional fuel tax and related provisions, effective 1 July 2025
  3. 20: Calculation of tax payable
    Repealed the definition of regional fuel tax and related provisions, effective 1 July 2025

10 September 2025

  • New definitions for water organisation and water services have been inserted, and the definition of working day has been amended
  • Water organisations have been included in the definition of supply and taxable activity, and development contributions under the Local Government Act have been added as a type of supply
  • Rules for determining the time of supply have been amended to include water organisations supplying water services
  • Water organisations have been included in the zero-rating of supplies by territorial authorities and in supplies involving contributions to local authorities

Affected provisions

  1. 2: Interpretation
    New definitions for water organisation and water services have been inserted, and the definition of working day has been amended
  2. 5: Meaning of term supply
    Water organisations have been included in the definition of supply and taxable activity, and development contributions under the Local Government Act have been added as a type of supply
  3. 6: Meaning of term taxable activity
    Water organisations have been included in the definition of supply and taxable activity, and development contributions under the Local Government Act have been added as a type of supply
  4. 9: Time of supply
    Rules for determining the time of supply have been amended to include water organisations supplying water services
  5. 11B: Zero-rating of some supplies by territorial authorities or water organisations, some supplies involving contributions to local authorities or water organisations
    Water organisations have been included in the zero-rating of supplies by territorial authorities and in supplies involving contributions to local authorities

1 October 2025

  • Goods and services tax is not payable on importation of goods replaced, repaired, or refurbished under warranty or returns policy if tax was already paid on substantially the same goods

Affected provisions

  1. 12: Imposition of goods and services tax on imports
    Goods and services tax is not payable on importation of goods replaced, repaired, or refurbished under warranty or returns policy if tax was already paid on substantially the same goods

29 November 2025

  • The definition of taxable activity has been updated to reference Part 4 of the Parliament Act 2025

Affected provisions

  1. 6: Meaning of term taxable activity
    The definition of taxable activity has been updated to reference Part 4 of the Parliament Act 2025