Goods and Services Tax Act 1985 (New Zealand)

E897956

Act of Parliament of New Zealand primary legislation tax statute

The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.

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All labels observed (1)

Label	Occurrences
Goods and Services Tax Act 1985 (New Zealand) canonical	1

Statements (49)

Predicate	Object
instanceOf	Act of Parliament of New Zealand ⓘ primary legislation ⓘ tax statute ⓘ
administeredBy	Commissioner of Inland Revenue NERFINISHED ⓘ Inland Revenue Department (New Zealand) NERFINISHED ⓘ
appliesTo	New Zealand residents and certain non-residents making supplies in New Zealand ⓘ businesses registered for GST ⓘ certain imported services and digital services ⓘ imported goods ⓘ supplies of goods in New Zealand ⓘ supplies of services in New Zealand ⓘ
contains	provisions on GST adjustments and apportionment ⓘ provisions on GST grouping and special schemes ⓘ provisions on GST registration thresholds ⓘ
country	New Zealand ⓘ
defines	consideration for GST purposes ⓘ place of supply rules ⓘ taxable person for GST purposes ⓘ taxable supplies ⓘ time of supply rules ⓘ
establishes	New Zealand GST system ⓘ
governs	GST input tax credits ⓘ GST invoicing requirements ⓘ GST on exports ⓘ GST on goods ⓘ GST on imports ⓘ GST on services ⓘ GST output tax ⓘ GST returns and filing obligations ⓘ administration of GST ⓘ charging of GST ⓘ collection of GST ⓘ exempt supplies ⓘ registration for GST ⓘ zero-rated supplies ⓘ
jurisdiction	New Zealand ⓘ
language	English ⓘ
legalForce	in force, as amended ⓘ
legalSystem	New Zealand law NERFINISHED ⓘ
purpose	to impose a broad-based consumption tax on goods and services ⓘ to provide rules for the collection of GST revenue ⓘ
regulates	Goods and Services Tax (GST) in New Zealand ⓘ
relatedTo	Income Tax Act 2007 (New Zealand) NERFINISHED ⓘ Tax Administration Act 1994 (New Zealand) NERFINISHED ⓘ
shortTitle	Goods and Services Tax Act 1985 NERFINISHED ⓘ
subjectMatter	consumption tax ⓘ goods and services tax ⓘ value-added tax ⓘ
typeOfTax	multi-stage value-added tax ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Inland Revenue Department (New Zealand) → appliesTaxLaw → Goods and Services Tax Act 1985 (New Zealand) ⓘ