Part 1 Interpretation

2 Interpretation

(1)

In this Act, other than in section 12, unless the context otherwise requires,—

adjustment period, for a supply of goods or services to which sections 8(4B)(b), 9(2)(h), 20(3C) to (3J) and (3JC), and 21 to 21H apply, means a first or subsequent adjustment period referred to in section 21G(2)

apply, for a mode of communication, has the meaning set out in section 14C of the Tax Administration Act 1994

ask, for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994

associated supply means—

(a)

a supply for which the supplier and recipient are associated persons:

(b)

a supply of a right, under an equity security or participatory security, to receive for no consideration, or consideration at other than the open market value, a supply of goods and services that is—

(i)

not an exempt supply; and

(ii)

not a supply relating to the control of the issuer of the equity security or participatory security

balance date is defined in section 15B for the purposes of that section

challenge means—

(a)

to commence proceedings under Part 8A of the Tax Administration Act 1994 challenging a disputable decision (as defined in section 3(1) of that Act); or

(b)

the proceedings,—

as the context requires; and any variant of the word challenge is to have a like meaning

commercial dwelling

(a)

means—

(i)

a hotel, motel, homestay, farmstay, bed and breakfast establishment, inn, hostel, or boardinghouse:

(ii)

a serviced apartment managed or operated by a third party for which services in addition to the supply of accommodation are provided and in relation to which a resident does not have quiet enjoyment, as that term is used in section 38 of the Residential Tenancies Act 1986:

(iii)

a convalescent home, nursing home, rest home, or hospice:

(iv)

a camping ground:

(v)

premises of a similar kind to those referred to in subparagraphs (i) to (iv); and

(b)

excludes—

(i)

a hospital except to the extent to which the hospital is a residential establishment:

(ii)

a dwelling referred to in paragraph (b)(iii) of the definition of dwelling

Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994

common property has the same meaning as in the Unit Titles Act 2010

company means any body corporate, whether incorporated in New Zealand or elsewhere, and any limited partnership registered under the Limited Partnerships Act 2008; but does not include a local authority or a public authority

consideration, in relation to the supply of goods and services to any person, includes any payment made or any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of any goods and services, whether by that person or by any other person; but does not include any payment made by any person as an unconditional gift to any non-profit body

consideration in money includes consideration expressed as an amount of money

content means the signals, writing, images, sounds or information of any kind that are transmitted, emitted or received by a telecommunications service

credit note means a document provided pursuant to section 25(3)(a), and includes a document deemed to be a credit note under section 25(3A)

dealer in fine metal means any person who satisfies the Commissioner that a principal part of that person’s business is the regular purchase and supply, for use as an investment item, of any fine metal

debit note means a document provided pursuant to section 25(3)(b), and includes a document deemed to be a debit note under section 25(3A)

document means a document as defined in the Tax Administration Act 1994

domestic goods and services means the right to occupy the whole or part of any commercial dwelling, including, where it is provided as part of the right to so occupy, the supply of—

(a)

cleaning and maintenance:

(b)

electricity, gas, air-conditioning, or heating:

(c)

telephone, television, radio, or any other similar chattel

donated goods and services means goods and services which are gifted to a non-profit body and are intended for use in the carrying on or carrying out of the purposes of that non-profit body

due date, in relation to the payment of tax by a registered person, means the last day for payment determined by either section 19C(1) or 23(1) for that registered person

dwelling, for a person,—

(a)

means premises, as defined in section 2 of the Residential Tenancies Act 1986,—

(i)

that the person occupies, or that it can reasonably be foreseen that the person will occupy, as their principal place of residence; and

(ii)

in relation to which the person has quiet enjoyment, as that term is used in section 38 of the Residential Tenancies Act 1986; and

(b)

includes—

(i)

accommodation provided to a person who is occupying the same premises, or part of the same premises, as the supplier of the accommodation and who meets the requirements of paragraph (a)(i):

(ii)

any appurtenances belonging to or used with the premises:

(iii)

despite paragraph (a)(ii), a residential unit in a retirement village or rest home when the consideration paid or payable for the supply of accommodation in the unit is for the right to occupy the unit; and

(c)

excludes a commercial dwelling

electronic marketplace

(a)

means a marketplace that is operated by electronic means through which a person (the underlying supplier) makes a supply of remote services by electronic means through another person (the operator of the marketplace) to a third person (the recipient); and

(b)

includes a website, internet portal, gateway, store, distribution platform, or other similar marketplace; and

(c)

does not include a marketplace that solely processes payments

emissions unit means a unit as defined in section 4(1) of the Climate Change Response Act 2002

exempt supply means a supply that is exempt from tax pursuant to section 14

fine metal means—

(a)

gold, in any form, being gold of a fineness of not less than 99.5%:

(b)

silver, in any form, being silver of a fineness of not less than 99.9%:

(c)

platinum, in any form, being platinum of a fineness of not less than 99.0%:

(d)

any other substance that the Governor-General may, from time to time, by Order in Council, declare to be fine metal for the purposes of this definition

going concern, in relation to a supplier and a recipient, means the situation where—

(a)

there is a supply of a taxable activity, or of a part of a taxable activity where that part is capable of separate operation; and

(b)

all of the goods and services that are necessary for the continued operation of that taxable activity or that part of a taxable activity are supplied to the recipient; and

(c)

the supplier carries on, or is to carry on, that taxable activity or that part of a taxable activity up to the time of its transfer to the recipient

goods means all kinds of personal or real property; but does not include choses in action, money or a product that is transmitted by means of a wire, cable, radio, optical or other electromagnetic system or by means of a similar technical system

hire, in relation to goods, includes a letting on any terms, including a lease

hire purchase agreement has the same meaning as in section YA 1 of the Income Tax Act 2007; but includes an agreement that would be a hire purchase agreement but for the exclusion in paragraph (f) of the definition of that term in that section

hospital

(a)

means an institution—

(i)

that is a hospital care institution within the meaning of section 58(4) of the Health and Disability Services (Safety) Act 2001; or

(ii)

whose principal purpose is to receive and treat people needing medical treatment or suffering from a disease; and

(b)

includes all clinics, dispensaries, offices, outpatient departments, services, and undertakings, maintained in connection with, or incidental to, such an institution

income year means an income year as defined in section YA 1 of the Income Tax Act 2007

inform, for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994

insurance means insurance or guarantee against loss, damage, injury, or risk of any kind whatever, whether pursuant to any contract or any enactment; and includes reinsurance; and contract of insurance includes a policy of insurance, an insurance cover, and a renewal of a contract of insurance:

provided that nothing in this definition shall apply to any insurance specified in section 3

invoice means a document notifying an obligation to make payment

land, in the zero-rating of land rules,—

(a)

includes—

(i)

an estate or interest in land:

(ii)

a right that gives rise to an interest in land:

(iii)

an option to acquire land or an estate or interest in land:

(iv)

a share in the share capital of a flat-owning or office-owning company, as defined in section 121A of the Land Transfer Act 1952:

(b)

does not include—

(i)

a mortgage:

(ii)

a lease of a dwelling:

(iii)
[Repealed]

late payment penalty has the meaning given to it in section 3(1) of the Tax Administration Act 1994

licence to occupy means the right to exclusive personal occupancy

local authority

(a)

means a local authority within the meaning of the Local Government Act 2002; and

(b)

includes—

(i)

the administering body within the meaning of the Reserves Act 1977 of any reserve classified under that Act as a scenic reserve or a recreation reserve:

(ii)

an airport authority (other than an airport company) within the meaning of the Airport Authorities Act 1966:

(iii)

the Aotea Centre Board of Management established by the Auckland Aotea Centre Empowering Act 1985:

(iv)

the Canterbury Museum Trust Board continued in existence by section 5(1) of the Canterbury Museum Trust Board Act 1993:

(v)

the Council of the Auckland Institute and Museum constituted under the Charitable Trusts Act 1957:

(vi)

the Otago Museum Trust Board continued in existence by section 5(1) of the Otago Museum Trust Board Act 1996:

(vii)

Auckland Transport (as established by section 38 of the Local Government (Auckland Council) Act 2009):

(viii)

Auckland Regional Holdings established by section 18 of the Local Government (Auckland) Amendment Act 2004:

(ix)

the Auckland Council Independent Maori Statutory Board established by section 81 of the Local Government (Auckland Council) Act 2009

loyalty programme means a consumer incentive scheme under which a customer can obtain loyalty points that are redeemable for goods or services

marketplace means—

(a)

an electronic marketplace:

(b)

a marketplace approved under section 60D as a supplier of remote services

member includes a partner, a joint venturer, a trustee, or a member of an unincorporated body

money includes—

(a)

bank notes and other currency, being any negotiable instruments used or circulated, or intended for use or circulation, as currency; and

(b)

postal notes and money orders; and

(c)

promissory notes and bills of exchange,—

whether of New Zealand or any other country, but does not include a collector’s piece, investment article, or item of numismatic interest

name, in relation to a registered person, includes—

(a)

the name (if any) specified by the registered person as a trading name in the person’s application for registration under this Act; or

(b)

any trading name subsequently notified to the Commissioner under section 53(2) as the name the registered person wishes to use for the purpose of issuing or creating tax invoices and credit or debit notes under this Act

new fine metal means any fine metal which has been refined into fine metal by a refiner of fine metal

New Zealand means New Zealand as defined in section YA 1 of the Income Tax Act 2007

non-profit body means any society, association, or organisation, whether incorporated or not,—

(a)

which is carried on other than for the purposes of profit or gain to any proprietor, member, or shareholder; and

(b)

which is, by the terms of its constitution, rules, or other document constituting or governing the activities of that society, association, or organisation, prohibited from making any distribution whether by way of money, property, or otherwise howsoever, to any such proprietor, member, or shareholder

non-resident means a person to the extent that the person is not resident in New Zealand

non-taxable use, for goods or services, means use of the goods or services for making exempt supplies or other than for making taxable supplies

notice, for an item of information, means the form or manner in which the item is notified or communicated, as described in section 14C or 14D of the Tax Administration Act 1994, as appropriate

notify

(a)

means to give notice; and

(b)

for a mode of communication, has the meaning set out in section 14C or 14D of the Tax Administration Act 1994, as appropriate

Office of Parliament means the administrative and support services and staff of—

(a)

the Parliamentary Commissioner for the Environment:

(b)
[Repealed]

(c)

the Ombudsmen:

(d)

the Controller and Auditor-General

officer of the department means an officer of the department as defined in the Tax Administration Act 1994

output tax, in relation to any registered person, means the tax charged pursuant to section 8(1) in respect of the supply of goods and services made by that person

partnership and partner have the meanings set out in the Partnership Act 1908

percentage actual use is defined in section 21G(1)(a) for the purposes of sections 8(4B)(b), 9(2)(h), 20(3JC), 20G, and 21 to 21H

percentage difference is defined in section 21G(1)(c) for the purposes of sections 20G and 21 to 21H

percentage intended use is defined in section 21G(1)(b) for the purposes of sections 8(4B)(b), 20(3H), 20(3JC), 20G, and 21 to 21H

person includes a company, an unincorporated body of persons, a public authority, and a local authority

previous actual use has the meaning given in section 21C(b)(i)

principal place of residence, in the definition of dwelling means a place that a person occupies as their main residence for the period to which the agreement for the supply of accommodation relates

prize competition means a scheme or competition—

(a)

for which direct or indirect consideration is paid to a person for conducting the scheme or competition; and

(b)

that distributes prizes of money or in which participants seek to win money; and

(c)

for which the result is determined—

(i)

by the performance of the participant of an activity of a kind that may be performed more readily by a participant possessing or exercising some knowledge or skill; or

(ii)

partly by chance and partly by the performance of an activity as described in subparagraph (i), whether or not it may also be performed successfully by chance:

provisional tax means provisional tax as defined in section YA 1 of the Income Tax Act 2007

public authority means all instruments of the Crown in respect of the Government of New Zealand, whether departments, Crown entities, State enterprises, or other instruments; and includes offices of Parliament, the Parliamentary Service, and the Office of the Clerk of the House of Representatives; but does not include the Governor-General, members of the Executive Council, Ministers of the Crown, or members of Parliament

Railways assets and liabilities, Railways assets, and Railways liabilities have the same meaning as in section EZ 68 of the Income Tax Act 2007

Railways vesting has the same meaning as in section EZ 68 of the Income Tax Act 2007

recipient, in relation to any supply of goods and services, means the person receiving the supply

refiner of fine metal means any person who satisfies the Commissioner that, in the regular course of business, that person converts or refines any fine metal

registered person means a person who is registered or is liable to be registered under this Act

registration number, in relation to any registered person, means the number allocated to that registered person for the purposes of this Act

remote services means a service that, at the time of the performance of the service, has no necessary connection between—

(a)

the place where the service is physically performed; and

(b)

the location of the recipient of the services

request, for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994

resident means resident as determined in accordance with sections YD 1 and YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007:

provided that, notwithstanding anything in those sections,—

(a)

a person shall be deemed to be resident in New Zealand to the extent that that person carries on, in New Zealand, any taxable activity or any other activity, while having any fixed or permanent place in New Zealand relating to that taxable activity or other activity:

(b)

a person who is an unincorporated body is deemed to be resident in New Zealand if the body has its centre of administrative management in New Zealand:

(c)

the effect of the rules in section YD 1(4) and (6) of that Act are ignored in determining the residence or non-residence of a natural person, and residence is treated as—

(i)

starting on the day immediately following the relevant day that triggers residence under section YD 1(3) of that Act; or

(ii)

ending on the day immediately following the relevant day that triggers non-residence under section YD 1(5) of that Act

residential establishment means any commercial dwelling in which not less than 70% of the individuals to whom domestic goods and services are supplied reside, or are expected to reside, for a period of, or in excess of, 4 weeks; and also includes any hospital to the extent that it is used to provide domestic goods and services in a way similar to any such residential establishment

return means any return required to be furnished under Part 3

return of income means a return of income required under section 33 of the Tax Administration Act 1994

revenue from the Crown means any amount brought to charge from the Crown (not being revenue received from any other public authority) by any public authority for the supply of outputs (within the meaning of the Public Finance Act 1989) by that public authority; but does not include—

(a)

any goods and services tax, chargeable in accordance with the provisions of this Act, on the supply of outputs by that public authority:

(b)

any revenue collected by that public authority as agent on behalf of the Crown

secondhand goods, does not include—

(a)

secondhand goods consisting of any fine metal; or

(b)

secondhand goods which are—

(i)

manufactured or made from, or to the extent to which they are manufactured or made from, gold, silver, platinum, or other substance, that would be fine metal if it were of the required fineness; and

(ii)

of a kind not manufactured for sale to the public; or

(c)

livestock

service occupancy agreement means a licence whereby a person occupies a dwelling for no consideration

services means anything which is not goods or money

shortfall penalty has the meaning given to it in section 3(1) of the Tax Administration Act 1994

supplier, in relation to any supply of goods and services, means the person making the supply

tax means goods and services tax

tax file number has the meaning assigned to that term by section YA 1 of the Income Tax Act 2007

tax fraction means the fraction calculated in accordance with the following formula:

a ÷ (100 + a)

where—

a

is the rate of tax specified in section 8(1)

tax invoice means a document provided pursuant to sections 24 and 24BA

tax payable means an amount of tax calculated in accordance with section 19C and section 20; and includes—

(a)

any amount referred to in section 17(2) or section 51B:

(b)

any late payment penalty or shortfall penalty:

(c)

any amount of tax refundable by the Commissioner pursuant to section 19C or section 20; and, for the purposes of section 57, includes interest payable under Part 7 of the Tax Administration Act 1994

tax year means a tax year as defined in section YA 1 of the Income Tax Act 2007

taxable period, in relation to a registered person, means a taxable period determined under sections 15 to 15E

taxable supply means a supply of goods and services in New Zealand that is charged with tax under section 8 and includes a supply that section 11, 11A, 11AB or 11B requires to be charged at the rate of 0%

taxable use, for goods or services, means use of the goods or services for making taxable supplies

Taxation Review Authority or Authority means a Taxation Review Authority established under the Taxation Review Authorities Act 1994

telecommunications services means the transmission, emission or reception, and the transfer or assignment of the right to use capacity for the transmission, emission or reception, of signals, writing, images, sounds or information of any kind by wire, cable, radio, optical or other electromagnetic system, or by a similar technical system, and includes access to global information networks but does not include the content of the telecommunication

telecommunications supplier means a person whose principal activity is the supply of telecommunications services

trustee includes an executor and administrator; and also includes Public Trust and the Māori Trustee

unconditional gift means a payment voluntarily made to any non-profit body for the carrying on or carrying out of the purposes of that non-profit body and in respect of which no identifiable direct valuable benefit arises or may arise in the form of a supply of goods and services to the person making that payment, or any other person where that person and that other person are associated persons; but does not include any payment made by the Crown or a public authority

unincorporated body means an unincorporated body of persons, including a partnership, a joint venture, and the trustees of a trust

unit title body corporate means a body corporate under the Unit Titles Act 2010, other than a body corporate of a retirement village registered under the Retirement Villages Act 2003

warranty, in respect of goods supplied, means an undertaking given under the supply agreement to remedy any defect in the goods that appears during a certain period of time after the goods are supplied or before a certain level of usage is reached

working day means any day of the week other than—

(a)

Saturday, Sunday, Good Friday, Easter Monday, Anzac Day, Labour Day, the Sovereign’s birthday, and Waitangi Day; and

(ab)

if Waitangi Day or Anzac Day falls on a Saturday or a Sunday, the following Monday; and

(b)

a day in the period commencing with 25 December in any year and ending with 15 January in the following year

zero-rating of land rules means sections 5(24), 11(1)(mb), 60B(6), 75(3B), and 78F.

(2)

For the purposes of this Act, a reference to goods and services includes a reference to goods or services.

Section 2(1): amended, on 1 October 2000 (applying on and after 10 October 1996), by section 82(2) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) additional tax: repealed, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 2(1) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).

Section 2(1) adjustment period: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) adjustment period: amended, on 1 October 2016, by section 52(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) apply: inserted, on 2 June 2016, by section 182 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 2(1) ask: inserted, on 2 June 2016, by section 182 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 2(1) associated persons: repealed, on 10 October 2000 (applying on 10 October 2000), by section 82(3) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) associated supply: inserted, on 3 April 2006, by section 283(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 2(1) balance date: substituted, on 1 October 2007, by section 283(4) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 2(1) challenge: inserted, on 1 October 1996 (applying on and after 1 October 1996 (unless necessary for the enforcement of other provisions in this Act)), by section 2(2) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).

Section 2(1) commercial dwelling: substituted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) commercial dwelling paragraph (b)(ii): replaced (with effect on 1 April 2011 and applying for the 2011–12 and later income years, but not applying to a person in relation to a tax position taken by them in the period from 1 April 2011 to 31 March 2015 and relating to tax treatment of a residential unit in a rest home or retirement village and relying on the definitions of commercial dwelling and dwelling as they were before the amendments made by section 185(1) and (2)), on 30 June 2014, by section 185(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 2(1) Commissioner: amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 2(1) common property: inserted (with effect on 26 February 2015), on 24 February 2016, by section 273(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 2(1) company: amended, on 1 April 2008, by section 30 of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).

Section 2(1) consideration: amended, on 1 October 1988 (applying with respect to payments made on or after 1 October 1988), by section 2(1) of the Goods and Services Tax Amendment Act (No 3) 1988 (1988 No 125).

Section 2(1) consideration: amended (with effect on 3 December 1985), on 8 August 1986, by section 2(4) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) content: inserted, on 1 July 2003, by section 152(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 2(1) credit note: inserted, on 13 March 1992, by section 2 of the Goods and Services Tax Amendment Act 1992 (1992 No 2).

Section 2(1) dealer in fine metal: inserted (with effect on 3 December 1985), on 8 August 1986, by section 2(9) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) debit note: inserted, on 13 March 1992, by section 2 of the Goods and Services Tax Amendment Act 1992 (1992 No 2).

Section 2(1) District Commissioner: repealed (with effect on 1 April 1995), on 2 September 1996, by section 51(1) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).

Section 2(1) document: substituted, on 29 August 2011, by section 235(1)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 2(1) due date: substituted, on 10 October 2000 (applying on and after 10 October 2000), by section 82(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) dwelling: substituted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(4) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) dwelling paragraph (b)(ii): amended (with effect on 1 April 2011), on 30 June 2014, by section 185(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 2(1) dwelling paragraph (b)(iii): inserted (with effect on 1 April 2011 and applying for the 2011–12 and later income years, but not applying to a person in relation to a tax position taken by them in the period from 1 April 2011 to 31 March 2015 and relating to tax treatment of a residential unit in a rest home or retirement village and relying on the definitions of commercial dwelling and dwelling as they were before the amendments made by section 185(1) and (2)), on 30 June 2014, by section 185(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 2(1) electronic marketplace: inserted, on 1 October 2016, by section 52(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) emissions unit: substituted (with effect on 1 January 2009), on 6 October 2009, by section 704(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 2(1) fine metal: inserted (with effect on 3 December 1985), on 8 August 1986, by section 2(9) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) going concern: inserted, on 10 April 1995 (applying with respect to supplies made pursuant to a contract or agreement entered into on or after 10 April 1995), by section 2(1) of the Goods and Services Tax Amendment Act 1995 (1995 No 22).

Section 2(1) goods: amended, on 1 October 2016, by section 52(4) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) goods: amended, on 1 January 2005, by section 140(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 2(1) hire purchase agreement: inserted, on 1 April 2005, by section 139 of the Credit Contracts and Consumer Finance Act 2003 (2003 No 52).

Section 2(1) hire purchase agreement: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) hospital: substituted, on 1 October 2002, by section 58(1) of the Health and Disability Services (Safety) Act 2001 (2001 No 93).

Section 2(1) income year: inserted, on 1 October 2007, by section 283(5) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 2(1) income year: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) inform: inserted, on 2 June 2016, by section 182 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 2(1) input tax: repealed, on 10 October 2000 (applying on 10 October 2000), by section 82(3) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) land: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(5) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) land: amended (with effect on 1 April 2011), on 2 November 2012, by section 207(2)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 2(1) land paragraph (b)(iii): repealed (with effect on 1 April 2011), on 2 November 2012, by section 207(2)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 2(1) late payment penalty: inserted, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 2(3) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).

Section 2(1) licence to occupy: inserted, on 1 August 1990 (applying to supplies made on or after 1 August 1990), by section 2(2) of the Goods and Services Tax Amendment Act 1990 (1990 No 64).

Section 2(1) local authority: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 2(1) local authority paragraph (b)(vii): substituted, on 1 November 2010, by section 113(1) of the Local Government (Auckland Transitional Provisions) Act 2010 (2010 No 37).

Section 2(1) local authority paragraph (b)(viii): added, on 1 July 2004, by section 47 of the Local Government (Auckland) Amendment Act 2004 (2004 No 57).

Section 2(1) local authority paragraph (b)(viii): amended (with effect on 1 November 2010), on 2 November 2012, by section 207(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 2(1) local authority paragraph (b)(ix): inserted (with effect on 1 November 2010), on 2 November 2012, by section 207(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 2(1) loyalty programme: inserted, on 6 October 2009, by section 704(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 2(1) marketplace: inserted, on 1 October 2016, by section 52(5) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) member: inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 82(5) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) name: inserted, on 13 March 1992, by section 2 of the Goods and Services Tax Amendment Act 1992 (1992 No 2).

Section 2(1) new fine metal: inserted (with effect on 3 December 1985), on 8 August 1986, by section 2(9) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) New Zealand: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) New Zealand unit: repealed (with effect on 1 January 2009), on 6 October 2009, by section 704(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 2(1) non-profit body paragraph (b): amended (with effect on 1 July 1994), on 14 September 1994, by section 2(b) of the Goods and Services Tax Amendment Act 1994 (1994 No 77).

Section 2(1) non-resident: inserted, on 25 November 2003, by section 140(3) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 2(1) non-taxable use: inserted, on 30 March 2017, by section 345(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 2(1) notice: inserted, on 2 June 2016, by section 182 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 2(1) notify: inserted, on 2 June 2016, by section 182 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 2(1) Office of Parliament: inserted, on 1 July 1991, by section 2(2) of the Goods and Services Tax Amendment Act 1991 (1991 No 11).

Section 2(1) Office of Parliament paragraph (b): repealed, on 1 July 1993, by section 129(1) of the Privacy Act 1993 (1993 No 28).

Section 2(1) officer of the department: inserted (with effect on 1 April 1995), on 2 September 1996, by section 51(2) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).

Section 2(1) partnership and partner: inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 82(6) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) penal tax: repealed, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 2(4) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).

Section 2(1) percentage actual use: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(6) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) percentage actual use: amended, on 1 October 2016, by section 52(6) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) percentage difference: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(6) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) percentage difference: amended, on 1 October 2016, by section 52(7) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) percentage intended use: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(6) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) percentage intended use: amended, on 1 October 2016, by section 52(8) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) previous actual use: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(6) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) principal place of residence: inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 4(7) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 2(1) principal place of residence: amended (with effect from 1 April 2011), on 29 August 2011, by section 235(1)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 2(1) prize competition: inserted, on 17 July 2013, by section 120(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 2(1) provisional tax: inserted, on 1 October 2007, by section 283(6) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 2(1) provisional tax: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) public authority: amended (with effect in relation to the Parliamentary Service on 1 October 1986 and in relation to the Office of the Clerk of the House of Representatives on 1 August 1988), on 6 October 2009, by section 704(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 2(1) public authority: amended, on 10 April 1995, by section 2(2)(a) of the Goods and Services Tax Amendment Act 1995 (1995 No 22).

Section 2(1) Railways assets and liabilities, Railways assets, and Railways liabilities: inserted (with effect on 31 December 2012), on 17 July 2013, by section 120(2) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 2(1) Railways vesting: inserted (with effect on 31 December 2012), on 17 July 2013, by section 120(3) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 2(1) refiner of fine metal: inserted (with effect on 3 December 1985), on 8 August 1986, by section 2(9) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) remote services: inserted, on 1 October 2016, by section 52(9) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 2(1) request: inserted, on 2 June 2016, by section 182 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 2(1) resident: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) resident proviso: substituted (with effect on 3 December 1985), on 8 August 1986, by section 2(6) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) resident proviso: amended, on 21 December 2004, by section 144(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 2(1) resident proviso paragraph (b): substituted, on 10 October 2000 (applying on and after 10 October 2000), by section 82(7) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) resident proviso paragraph (c): inserted, on 30 June 2014, by section 185(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 2(1) residential establishment: inserted (with effect on 3 December 1985), on 8 August 1986, by section 2(9) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) return of income: inserted, on 1 October 2007, by section 283(7) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 2(1) revenue from the Crown: substituted (with effect on 1 July 1989), on 19 December 1989 (applying to supplies made on or after 1 July 1989), by section 2(1) of the Goods and Services Tax Amendment Act (No 2) 1989 (1989 No 152).

Section 2(1) revenue from the Crown: amended, on 10 April 1995, by section 2(2)(b) of the Goods and Services Tax Amendment Act 1995 (1995 No 22).

Section 2(1) secondhand goods: substituted, on 24 March 1988 (applying to supplies made on or after 24 March 1988), by section 2(1) of the Goods and Services Tax Amendment Act 1988 (1988 No 7).

Section 2(1) secondhand goods paragraph (b): replaced, on 30 March 2017, by section 345(3) (and see section 345(5) and (6)) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 2(1) secondhand goods paragraph (c): added, on 22 March 1989 (applying to supplies made on or after 22 March 1989), by section 2(4) of the Goods and Services Tax Amendment Act 1989 (1989 No 8).

Section 2(1) service occupancy agreement: inserted, on 19 December 1989, by section 2(2) of the Goods and Services Tax Amendment Act (No 2) 1989 (1989 No 152).

Section 2(1) shortfall penalty: inserted, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 2(5) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).

Section 2(1) tax file number: inserted, on 23 September 1997, by section 109 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 2(1) tax file number: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) tax invoice: amended, on 19 December 2007, by section 271(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 2(1) tax payable: amended, on 1 April 1991, by section 2(4) of the Goods and Services Tax Amendment Act 1991 (1991 No 11).

Section 2(1) tax payable paragraph (a): amended, on 21 December 2004 (applying for taxable periods beginning on or after 1 April 2005), by section 144(2) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 2(1) tax payable paragraph (b): substituted, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 2(6) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).

Section 2(1) tax payable paragraph (c): added (with effect on 3 December 1985), on 8 August 1986, by section 2(8) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) tax payable paragraph (c): amended, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 2(7) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).

Section 2(1) tax payable paragraph (c): amended, on 1 April 1991, by section 2(4) of the Goods and Services Tax Amendment Act 1991 (1991 No 11).

Section 2(1) tax year: inserted, on 1 October 2007, by section 283(8) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 2(1) tax year: amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 2(1) taxable period: amended, on 1 October 2007, by section 283(9) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 2(1) taxable supply: substituted, on 10 October 2000 (applying on and after 10 October 2000), by section 82(8) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) taxable supply: amended, on 1 July 2003, by section 152(3) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 2(1) taxable use: inserted, on 30 March 2017, by section 345(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 2(1) Taxation Review Authority: amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 2(1) telecommunications services: inserted, on 1 July 2003, by section 152(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 2(1) telecommunications supplier: inserted, on 1 July 2003, by section 152(4) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 2(1) trustee: amended, on 1 July 2009, pursuant to section 30(2)(a) of the Māori Trustee Amendment Act 2009 (2009 No 12).

Section 2(1) trustee: amended, on 1 March 2002, by section 170(1) of the Public Trust Act 2001 (2001 No 100).

Section 2(1) unconditional gift: inserted (with effect on 3 December 1985), on 8 August 1986, by section 2(9) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 2(1) unconditional gift: amended (with effect on 3 December 1985), on 22 June 1987 (applying to supplies made on or after 3 December 1985), by section 2(1) of the Goods and Services Tax Amendment Act 1987 (1987 No 103).

Section 2(1) unincorporated body: inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 82(9) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 2(1) unit title body corporate: inserted (with effect on 1 October 1986), on 24 February 2016, by section 273(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 2(1) unit title body corporate: replaced (with effect on 20 June 2011), on 24 February 2016, by section 273(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 2(1) warranty: inserted, on 17 October 2002 (applying on and after 1 August 2002), by section 96(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).

Section 2(1) working day paragraph (ab): inserted, on 1 January 2014, by section 8 of the Holidays (Full Recognition of Waitangi Day and ANZAC Day) Amendment Act 2013 (2013 No 19).

Section 2(1) zero-rating of land rules: inserted (with effect on 1 April 2011), on 2 November 2012, by section 207(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).