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Local Electoral Act 2001

Electoral donations and expenses - Electoral donations

103B: Donations and contributions include GST

You could also call this:

"Donations include the total cost, with GST added"

Illustration for Local Electoral Act 2001

When you donate or contribute something, the amount or value includes any goods and services tax that you paid. You need to think about the total cost, including the tax, when you are donating or contributing. This means the amount or value of the donation or contribution is the total cost to you.

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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=DLM5315351.

Topics:
Money and consumer rights > Taxes
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103A: Interpretation, or

"What words mean in the law about election donations"

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103C: Donations to be transmitted to candidate, or

"Pass on donations to help a candidate within 10 working days"

Part 5Electoral donations and expenses
Electoral donations

103BDonations and contributions include GST

  1. All references to the amount or value of a donation or contribution are inclusive of any goods and services tax incurred by the donor or contributor in respect of the goods or services donated or contributed.

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Notes
  • Section 103B: inserted, on , by section 30 of the Local Electoral Amendment Act 2013 (2013 No 40).