20 Calculation of tax payable

(1)

In respect of each taxable period every registered person shall calculate the amount of tax payable by that registered person in accordance with the provisions of this section.

(2)

Notwithstanding any other provision in this Act, no deduction of input tax and no deduction calculated under section 25(2)(b) or (5) shall be made in respect of a supply, unless—

(a)

a tax invoice or debit note or credit note, in relation to that supply, has been provided in accordance with sections 24, 24BA, and 25 and is held by the registered person making that deduction at the time that any return in respect of that supply is furnished; or

(b)

a tax invoice is not required to be issued pursuant to section 24(5) or section 24(6), or a debit note or credit note is not required to be issued pursuant to section 25; or

(c)

sufficient records are maintained as required pursuant to section 24(7) where the supply is a supply of secondhand goods to which that section relates; or

(d)

the supply is a supply of services that is treated by section 5B as being made by the recipient and the recipient has accounted for the output tax charged in respect of the supply; or

(e)

the supply is a supply of goods and services that is treated as made under section 60B to a nominated person and that person maintains sufficient records as required by section 24(7B):

provided that where a tax invoice or debit note or credit note in relation to that supply has been provided in accordance with this Act, the Commissioner may determine that no deduction for input tax in relation to that supply shall be made unless that tax invoice or debit note or credit note is retained in accordance with the provisions of section 75.

(3)

Subject to this section, in calculating the amount of tax payable in respect of each taxable period, there shall be deducted from the amount of output tax of a registered person attributable to the taxable period—

(a)

in the case of a registered person who is required to account for tax payable on an invoice basis pursuant to section 19, the amount of the following:

(i)

input tax in relation to the supply of goods and services (not being a supply of secondhand goods to which section 3A(1)(c) of the input tax definition applies), made to that registered person during that taxable period:

(ia)

input tax in relation to the supply of secondhand goods to which section 3A(1)(c) of the input tax definition applies, to the extent that a payment in respect of that supply has been made during that taxable period:

(ii)

input tax invoiced or paid, whichever is the earlier, pursuant to section 12 during that taxable period:

(iii)

any amount calculated in accordance with any one of sections 25(2)(b), 25(5), 25AA(2)(b) or 25AA(3)(b); and

(b)

in the case of a registered person who is required to account for tax payable on a payments basis or a hybrid basis pursuant to section 19, the amount of the following:

(i)

input tax in relation to the supply of goods and services made to that registered person, being a supply of goods and services which is deemed to take place pursuant to section 9(1) or section 9(3)(a) or section 9(3)(aa) or section 9(6), to the extent that a payment in respect of that supply has been made during the taxable period:

(ii)

input tax paid pursuant to section 12 during that taxable period:

(iii)

input tax in relation to the supply of goods and services made during that taxable period to that registered person, not being a supply of goods and services to which subparagraph (i) applies:

(iv)

any amount calculated in accordance with any one of sections 25(2)(b), 25(5), 25AA(2)(b) or 25AA(3)(b), to the extent that a payment has been made in respect of that amount; and

(c)
[Repealed]

(d)

an amount equal to the tax fraction of any payment made during the taxable period by that registered person to another person pursuant to any contract of insurance:

provided that this paragraph—

(i)

shall only apply where the supply of that contract of insurance is a taxable supply, or where the supply of that contract of insurance would have been a taxable supply if the time of performance of that supply had been on or after 1 October 1986:

(ii)

shall not apply where that payment is in respect of the supply of goods and services to the registered person or the importation of any goods by that registered person; and

(iii)

shall not apply where the supply of that contract of insurance is a supply charged with tax at the rate of 0% pursuant to section 11, 11A or 11B and that other person is, at the time that that payment is made, not a registered person and a non-resident:

(iv)

shall not apply where that payment results from a supply of goods and services to that other person where those goods are situated outside New Zealand or those services are physically performed outside New Zealand at the time of that supply:

(iva)

does not apply if the payment is made to a person who, on the date the payment is made, is not a registered person and is a non-resident:

(v)

does not apply where that payment is made in respect of any entitlement for any loss of earnings (being earnings within the meaning of the Accident Compensation Act 1982 or the Accident Rehabilitation and Compensation Insurance Act 1992 or the Accident Insurance Act 1998 or the Accident Compensation Act 2001):

(vi)

does not apply to the supply of a contract of insurance when the supplier is not required to account for output tax on the supply:

(vii)

does not apply to the supply of a contract of insurance that is zero-rated under section 11A(1)(x); and

(da)
[Repealed]

(db)

an amount equal to the tax fraction of the payment of a recovered amount to which section 5(13B) applies; and

(dc)

an amount of output tax charged on a supply of remote services to the extent that the supplier has, in relation to the supply, incurred liability for, returned, and paid a consumption tax in another country or territory, when the remote services are—

(i)

physically performed in New Zealand; and

(ii)

supplied to a non-resident person in New Zealand who is not a registered person; and

(e)

any amount calculated under sections 21D(1) and (3)(a), 21F, and 21FB(2); and

(ea)
[Repealed]

(f)

any amount of input tax in relation to any supply in respect of which paragraph (a) of, or the proviso to, subsection (2) has operated to deny a deduction of input tax, and that registered person has obtained, during the taxable period, a tax invoice in relation to that supply; and

(g)

any amount calculated in accordance with section 20A in relation to any goods and services so supplied during that taxable period; and

(h)

any amount calculated in accordance with section 20C in relation to supplies of financial services in respect of that taxable period; and

(hb)

an amount calculated in accordance with section 20G in relation to the supply of an asset during the taxable period; and

(hc)

an amount calculated in accordance with section 21HC in relation to a supply acquired in the taxable period by a unit title body corporate of which the registered person is a member; and

(hd)

the amount given by section 20H in relation to the supply during the taxable period of certain financial services:

(i)

any amount calculated in accordance with section 26; and

provided that a registered person who is entitled to deduct an amount from the output tax attributable to a taxable period may deduct that amount from the output tax attributable to a later taxable period if the amount has not previously been deducted from the output tax of the registered person and—

(a)

the later tax period begins on or before the date that is the second anniversary of the earlier of the following:

(i)

the date on which the registered person makes the payment for the taxable supply to which the deduction relates:

(ii)

the date on which a tax invoice is issued for the taxable supply to which the deduction relates:

(b)

the failure of the registered person to make the deduction in the earlier taxable period arises from—

(i)

an inability of the registered person to obtain a tax invoice:

(ii)

a dispute over the proper amount of the payment for the taxable supply to which the deduction relates:

(iii)

a mistaken understanding on the part of the registered person that the supply to which the deduction relates was not a taxable supply:

(iv)

a clear mistake or simple oversight of the registered person.

(3A)

For the purpose of subsection (3), output tax does not include the tax on the taxable value of a fringe benefit provided or granted to another person under the FBT rules of the Income Tax Act 1994.

(3AB)

[Repealed]

(3B)

[Repealed]

(3C)

For the purposes of subsection (3), and if subsections (3D) or (3L) do not apply,—

(a)

input tax as defined in section 3A(1)(a) or (c) may be deducted to the extent to which the goods or services are used for, or are available for use in, making taxable supplies:

(b)

input tax as defined in section 3A(1)(b) may be deducted to the extent to which the goods are used for, or are available for use in, making taxable supplies other than—

(i)

the delivery of the goods to a person in New Zealand:

(ii)

arranging or making easier the delivery of the goods to a person in New Zealand.

(3D)

A registered person who makes both taxable and exempt supplies is not required to apportion input tax for an adjustment period between such supplies if the registered person has reasonable grounds to believe that the total value of exempt supplies will not exceed the lesser of—

(a)

$90,000:

(b)

5% of the total consideration for all their taxable and exempt supplies for the adjustment period.

(3E)

A registered person who principally makes supplies of financial services may choose to use a fair and reasonable method of apportionment, as agreed with the Commissioner, in relation to the supply for an apportionment on acquisition. For this purpose,—

(a)

the method must have regard to the tenor of subsections (3C), (3D), and (3G) to (3M):

(b)

the person may include a group of companies.

(3EB)

A registered person may choose to use, for apportioning input tax in relation to a supply of goods and services made to the registered person, a fair and reasonable method of apportionment that—

(a)

has regard to the tenor of subsections (3C), (3D), and (3G) to (3M); and

(b)

is agreed with the Commissioner by—

(i)

the registered person, if the registered person reasonably expects to make supplies of goods or services with a value of more than $24,000,000 in a 12-month period that includes the month in which the registered person proposes the agreement:

(ii)

an industry association, if the method is intended by the Commissioner and the industry association to be available to a person such as the registered person.

(3F)

The method used to calculate the amount that may be deducted on acquisition is set out in subsections (3C) to (3EB), and (3G) to (3M). The rules for calculating adjustments are set out in sections 21 to 21H.

(3G)

In determining the extent to which goods or services are used for making taxable supplies, a person must estimate at the time of acquisition how they intend to use the goods or services, choosing a determination method that provides a fair and reasonable result. The determination is expressed as a percentage of the total use.

(3H)

The extent to which a deduction for input tax is allowed is calculated using the formula—

full input tax deduction × percentage intended use.

(3I)

In the formula in subsection (3H),—

(a)

full input tax deduction is the total amount of input tax on the supply:

(b)

percentage intended use has the meaning set out in section 21G(1)(b).

(3J)

For a supply to which section 11(1)(mb) applies, the recipient must,—

(a)

on acquisition,—

(i)

identify the nominal amount of tax (the nominal GST component) that would be chargeable on the value of the supply, as if the value were equal to the consideration charged for the supply, at the rate set out in section 8(1); and

(ii)

determine the extent to which they intend to use the goods or services as described in subsection (3G); and

(iii)

treat as output tax, for attribution to a taxable period under section 20(4), an amount that is the same proportion of the nominal GST component as the proportion of the use of the goods and services that is non-taxable use; and

(b)

for later adjustment periods, make adjustments under the apportionment rules set out in sections 20G and 21 to 21H in relation to the taxable supply referred to in paragraph (a).

(3JB)

For a supply to which section 20G applies, the recipient must,—

(a)

on acquisition,—

(i)

identify the nominal amount of tax that would be chargeable on the value of the supply, as if the value were equal to the consideration charged for the supply, at the rate set out in section 8(1):

(ii)

determine the extent to which they intend to use the goods, as described in subsection (3G); and

(iii)

account for input tax for the amount calculated under subsections (3G) and (3H); and

(b)

make adjustments under section 20G(4) and (5) in relation to the taxable supply referred to in paragraph (a).

(3JC)

For a supply of remote services to which section 11A(1)(j) or (x) applies, if the recipient of the supply—

(a)

estimates at the time of acquisition that the percentage intended use of the services is less than 95%, then the recipient must, on acquisition—

(i)

identify the nominal amount of tax (the nominal GST component) that would be chargeable on the value of the supply, as if the value were equal to the consideration charged for the supply, at the rate set out in section 8(1); and

(ii)

based on the percentage intended use of the services, account for output tax under subsection (4) for the proportion of the nominal GST component for any non-taxable use of the services:

(b)

determines at the end of an adjustment period that the percentage actual use of the services is less than 95%, then the recipient must, at the end of the adjustment period—

(i)

identify the nominal GST component that would have been chargeable on the value of the supply, as if the value were equal to the consideration charged for the supply, at the rate set out in section 8(1); and

(ii)

based on their percentage actual use of the services, account for output tax under subsection (4) for the proportion of the nominal GST component for any non-taxable use of the services:

(c)

is required to account for output tax under paragraph (a) or (b), then the recipient must, for later adjustment periods, make adjustments under the apportionment rules set out in sections 20G and 21 to 21H in relation to the taxable supply referred to in paragraph (a) or (b).

(3K)

For the purposes of subsections (3), (3C), and (3J), and the definitions of percentage actual use and percentage intended use in section 21G(1), to the extent to which a non-profit body that is resident in New Zealand uses goods or services other than for making exempt supplies, the goods or services are treated as being used for making taxable supplies.

(3L)

For the purposes of subsection (3), for a non-resident person who is registered under section 54B, input tax may be deducted only to the extent to which the goods or services are used for, or are available for use in, making taxable supplies, treating all the supplies made by the person as if they were made and received in New Zealand.

(3LB)

Subsection (3LC) applies for the purposes of subsection (3) and despite subsection (3L), when a non-resident person who is registered under section 54B has paid tax under section 12(1) in relation to the importation of goods. However, subsection (3LC) does not apply if the non-resident person—

(a)

is the person in New Zealand who receives the goods; and

(b)

is not delivering the goods to another person in New Zealand.

(3LC)

The recipient of the goods in New Zealand is treated as having paid the tax required to be paid under section 12(1), and the non-resident person is treated as not having paid the tax.

(3M)

Despite subsection (3L), a non-resident person who is registered under section 54B and who principally makes supplies of financial services may, for the purposes of calculating the amount of input tax, choose to use a fair and reasonable method of apportionment agreed with the Commissioner, as set out in subsection (3E).

(4)

For the purpose of subsection (3), output tax in relation to a supply made by a registered person must be attributed to a taxable period—

(a)

in the case of a registered person who is required to account for tax payable on an invoice or a hybrid basis under section 19, if the supply is made or is deemed to be made during the taxable period; or

(b)

in the case of a registered person who is required to account for tax payable on a payments basis under section 19

(i)

to the extent that payment for the supply has been received during the taxable period, if the supply is a supply of goods and services which is deemed to take place under any one of sections 9(1), 9(3)(a), 9(3)(aa), 9(6), 9(8), 25(2)(a), 25(4) and is not treated by section 8(4B) as being made in New Zealand; or

(ib)

to the extent that payment for the supply has been made during the taxable period, if the supply is a supply of services that is treated as being made in New Zealand by section 8(4B) together with any one of sections 9(1), 9(3)(a), 9(3)(aa), 9(6), 9(8), 25AA(2)(a) or 25AA(3)(a); or

(ii)

if the supply of goods and services is made during the taxable period by the registered person and neither of subparagraphs (i) and (ib) applies; or

(c)

in the case of a registered person who is required to account for tax payable under section 21D(1) and (3)(b) or 21FB(4), for the relevant adjustment period.

(4B)

A person who is treated under section 5(23) as a supplier of goods under section 11(1)(mb) is denied a deduction under subsection (3) in relation to the supply. However, this subsection does not apply to a person required to account for tax under section 5(23) who is either a registered person or later becomes a registered person and uses the relevant goods for making taxable supplies.

(4C)

For a supply of remote services to which section 8(3)(c) applies, a recipient of the supply is denied a deduction of input tax in relation to the supply unless the recipient has obtained a tax invoice under section 24(5B).

(4D)

Subsection (4C) does not apply to a supply of remote services that is treated by section 5B as being made by the recipient and the recipient has accounted for the output tax charged on the supply.

(5)

If, in relation to any taxable period and any registered person, the total amount that may be deducted under subsection (3) exceeds the aggregate amount of the output tax of that registered person attributable to that taxable period, the amount of the excess shall, subject to this Act, be refunded to that registered person by the Commissioner pursuant to section 46.

Section 20(2): amended, on 25 November 2003, by section 154(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(2)(a): amended, on 19 December 2007, by section 276 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 20(2)(a): amended (with effect on 3 December 1985), on 8 August 1986, by section 17(1) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(2)(b): amended (with effect on 3 December 1985), on 8 August 1986, by section 17(2) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(2)(c): added (with effect on 3 December 1985), on 8 August 1986, by section 17(3) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(2)(c): amended, on 1 January 2005, by section 154(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(2)(d): added, on 1 January 2005, by section 154(2) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(2)(d): amended, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(2)(e): added, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3)(a): amended, on 25 November 2003, by section 154(3)(a) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(a)(i): amended, on 25 November 2003, by section 154(3)(b) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(a)(i): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 99(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3)(a)(i): amended, on 22 March 1989 (applying to supplies made on or after 22 March 1989), by section 6(1) of the Goods and Services Tax Amendment Act 1989 (1989 No 8).

Section 20(3)(a)(ia): inserted, on 22 March 1989 (applying to supplies made on or after 22 March 1989), by section 6(2) of the Goods and Services Tax Amendment Act 1989 (1989 No 8).

Section 20(3)(a)(ia): amended, on 25 November 2003, by section 154(3)(c) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(a)(ia): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 99(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3)(a)(ii): amended, on 25 November 2003, by section 154(3)(d) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(a)(ii): amended, on 1 October 1996, by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).

Section 20(3)(a)(ii): amended (with effect on 3 December 1985), on 8 August 1986, by section 17(4)(a) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(a)(ii): amended (with effect on 3 December 1985), on 8 August 1986, by section 17(4)(b) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(a)(iii): substituted, on 25 November 2003, by section 154(3)(e) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(b): amended, on 25 November 2003, by section 154(4)(a) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(b): amended, on 1 April 1991, by section 4(1) of the Goods and Services Tax Amendment Act 1991 (1991 No 11).

Section 20(3)(b)(i): amended, on 25 November 2003, by section 154(4)(b) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(b)(i): amended (with effect on 3 December 1985), on 8 August 1986, by section 17(6) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(b)(ii): amended, on 25 November 2003, by section 154(4)(c) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(b)(ii): amended, on 1 October 1996, by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).

Section 20(3)(b)(iii): amended, on 25 November 2003, by section 154(4)(d) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(b)(iii): amended (with effect on 3 December 1985), on 8 August 1986, by section 17(7) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(b)(iv): substituted, on 25 November 2003, by section 154(4)(e) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(c): repealed (with effect on 3 December 1985), on 8 August 1986, by section 17(9)(a) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(d): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 99(2) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3)(d) proviso subparagraph (i): amended (with effect on 3 December 1985), on 8 August 1986, by section 17(9)(b) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(d) proviso subparagraph (iii): added (with effect on 3 December 1985), on 8 August 1986, by section 17(10) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(d) proviso subparagraph (iii): amended, on 25 November 2003, by section 154(5) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(d) proviso subparagraph (iii): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 99(3) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3)(d) proviso subparagraph (iv): added (with effect on 3 December 1985), on 8 August 1986, by section 17(10) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).

Section 20(3)(d) proviso subparagraph (iva): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 99(5) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3)(d) proviso subparagraph (iva): amended, on 25 November 2003, by section 154(5) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(d) proviso subparagraph (v): substituted, on 19 December 1998, by section 416(1) of the Accident Insurance Act 1998 (1998 No 114).

Section 20(3)(d) proviso subparagraph (v): amended (with effect on 1 January 2005), on 2 November 2012, by section 214(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 20(3)(d) proviso subparagraph (v): amended, on 3 March 2010, pursuant to section 5(1)(b) of the Accident Compensation Amendment Act 2010 (2010 No 1).

Section 20(3)(d) proviso subparagraph (v): amended, on 1 April 2002, by section 338 of the Accident Compensation Act 2001 (2001 No 49).

Section 20(3)(d) proviso subparagraph (vi): inserted (with effect on 1 January 2005), on 2 November 2012, by section 214(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 20(3)(d) proviso subparagraph (vi): amended, on 1 October 2016, by section 60(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 20(3)(d) proviso subparagraph (vii): inserted, on 1 October 2016, by section 60(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 20(3)(da): repealed, on 1 August 1990, by section 8(1) of the Goods and Services Tax Amendment Act 1990 (1990 No 64).

Section 20(3)(db): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 99(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3)(dc): inserted, on 1 October 2016, by section 60(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 20(3)(e): substituted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3)(e): amended, on 30 March 2017, by section 356(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3)(ea): repealed, on 10 October 2000 (applying on 10 October 2000), by section 99(7) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3)(g): added, on 24 March 1988 (applying to supplies made on or after 24 March 1988), by section 11(2) of the Goods and Services Tax Amendment Act 1988 (1988 No 7).

Section 20(3)(g): amended, on 25 November 2003, by section 154(6) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(h): added, on 25 November 2003, by section 154(6) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3)(hb): inserted (with effect on 1 April 2013, applying in relation to supplies of goods other than land or improvements to land made on or after 1 April 2014; for supplies of land or improvements to land, applying from 17 July 2013), on 17 July 2013, by section 130(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 20(3)(hc): inserted (with effect on 1 October 2011), on 24 February 2016, by section 276 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 20(3)(hd): inserted, on 1 April 2017, by section 356(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3)(i): added, on 25 November 2003, by section 154(6) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(3) proviso: substituted, on 21 December 2004 (applying for taxable periods beginning on or after 1 April 2005), by section 149(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 20(3) second proviso: repealed (with effect on 1 April 1988), on 24 March 1988 (applying to supplies made on or after 1 April 1988), by section 10(2) of the Goods and Services Tax Amendment Act 1988 (1988 No 7).

Section 20(3) third proviso: repealed (with effect on 1 April 1988), on 24 March 1988 (applying to supplies made on or after 1 April 1988), by section 10(2) of the Goods and Services Tax Amendment Act 1988 (1988 No 7).

Section 20(3A): substituted, on 27 March 2001, by section 64(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).

Section 20(3AB): repealed, on 10 October 2000 (applying on 10 October 2000), by section 99(7) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3B): repealed, on 10 October 2000 (applying on 10 October 2000), by section 99(7) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(3C): replaced (with effect on 1 April 2011), on 2 November 2012, by section 214(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Section 20(3C): amended, on 1 April 2014, by section 130(2) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 20(3D): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3D): amended, on 30 March 2017, by section 356(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3E): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3E)(a): amended, on 30 March 2017, by section 356(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3EB): inserted, on 30 March 2017, by section 356(5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3F): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3F): amended, on 30 March 2017, by section 356(6) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3G): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3H): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3I): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3J): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3J)(a)(iii): replaced, on 30 March 2017, by section 356(7) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3J)(b): amended (with effect on 1 April 2013, applying in relation to supplies of goods other than land or improvements to land made on or after 1 April 2014; for supplies of land or improvements to land, applying from 17 July 2013), on 17 July 2013, by section 130(3) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 20(3JB): inserted (with effect on 1 April 2013, applying in relation to supplies of goods other than land or improvements to land made on or after 1 April 2014; for supplies of land or improvements to land, applying from 17 July 2013), on 17 July 2013, by section 130(4) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 20(3JC): inserted, on 1 October 2016, by section 60(4) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 20(3K): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(3K): amended, on 30 March 2017, by section 356(8) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(3K): amended (with effect on 1 April 2011 and applying to supplies made on or after 1 April 2011), on 30 June 2014, by section 190(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 20(3K): amended, on 1 April 2014, by section 130(5) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 20(3L): inserted, on 1 April 2014, by section 130(6) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 20(3LB): inserted (with effect on 1 April 2014), on 30 June 2014, by section 190(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 20(3LC): inserted (with effect on 1 April 2014), on 30 June 2014, by section 190(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 20(3M): inserted, on 1 April 2014, by section 130(6) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Section 20(4): substituted, on 10 October 2000 (applying on and after 10 October 2000), by section 99(8) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).

Section 20(4)(b)(i): amended, on 25 November 2003, by section 154(7)(a) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(4)(b)(ib): inserted, on 25 November 2003, by section 154(7)(a) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(4)(b)(ii): substituted, on 25 November 2003, by section 154(7)(b) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 20(4)(b)(ii): amended, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(4) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(4)(c): added, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(4) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(4)(c): amended, on 30 March 2017, by section 356(9) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 20(4B): inserted, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 14(5) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 20(4B): amended (with effect on 1 April 2011 and applying to supplies made on or after 1 April 2011), on 30 June 2014, by section 190(3) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Section 20(4C): inserted, on 1 October 2016, by section 60(5) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 20(4D): inserted, on 1 October 2016, by section 60(5) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 20(5): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 99(9) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).