Goods and Services Tax Act 1985

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1 Short Title, etc
  • (1) This Act may be cited as the Goods and Services Tax Act 1985.

    (2) This Act, other than section 12, is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.

    (3) Section 12 of this Act shall be deemed to be part of the Customs and Excise Act 1996.

    Section 1(2): substituted, on 1April 1995, by section YB 1 of the Income Tax Act 1994 (1994 No 164).

    Section 1(2): amended, on 1October 1996, by section 51 of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).

    Section 1(3): substituted, on 1October 1996, by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).