Knowledge

Goods and Services Tax Act 1985

Source 📝

31: 77:
is a tax of 15% on all goods, services and other items sold or consumed in New Zealand. Individuals become liable to pay GST when their annual
74: 98: 146: 141: 99:"Comparing New Zealand and Australia's goods and services tax (GST) systems (Australia and New Zealand)" 126: 38: 8: 70: 30: 135: 78: 63: 73:
in New Zealand, originally set at 10%, but subsequently raised to 15%.
59: 133: 81:exceeds NZ$ 60,000 in any 12-month period. 134: 13: 14: 158: 120: 29: 16:Act of Parliament in New Zealand 91: 1: 84: 7: 10: 163: 56:Goods and Services Tax Act 24:Goods and Services Tax Act 44: 37: 28: 23: 147:Taxation in New Zealand 142:Statutes of New Zealand 69:The Act established a 39:New Zealand Parliament 48:Current legislation 52: 51: 154: 114: 113: 111: 109: 95: 33: 21: 20: 162: 161: 157: 156: 155: 153: 152: 151: 132: 131: 127:Text of the Act 123: 118: 117: 107: 105: 97: 96: 92: 87: 71:consumption tax 17: 12: 11: 5: 160: 150: 149: 144: 130: 129: 122: 121:External links 119: 116: 115: 103:Inland Revenue 89: 88: 86: 83: 50: 49: 42: 41: 35: 34: 26: 25: 15: 9: 6: 4: 3: 2: 159: 148: 145: 143: 140: 139: 137: 128: 125: 124: 104: 100: 94: 90: 82: 80: 76: 72: 67: 65: 61: 58:is an Act of 57: 47: 43: 40: 36: 32: 27: 22: 19: 106:. Retrieved 102: 93: 68: 55: 53: 45: 18: 64:New Zealand 136:Categories 85:References 62:passed in 60:Parliament 66:in 1985. 79:turnover 46:Status: 108:11 May 110:2020 54:The 75:GST 138:: 101:. 112:.

Index


New Zealand Parliament
Parliament
New Zealand
consumption tax
GST
turnover
"Comparing New Zealand and Australia's goods and services tax (GST) systems (Australia and New Zealand)"
Text of the Act
Categories
Statutes of New Zealand
Taxation in New Zealand

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.