New Zealand Legislation: Acts
Acts are laws made by Parliament
Reprint as at 1 April 1997
| Public Act | 1989 No 13 |
| Date of assent | 23 March 1989 |
| Commencement | 23 March 1989 |
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
This Act is administered by the Treasury.
4 Statement of public accounts
5 Audit Office report on public accounts
6 Departmental reports for transitional quarter
[Repealed]
7 This Part to be read with Income Tax Act 1976 [Repealed]
8 Export-market development and tourist promotion incentive [Repealed]
9 Export-market development activities incentive for self-employed taxpayers [Repealed]
10 Credit of tax for imputation credit [Repealed]
11 Basic rates of tax [Repealed]
12 Transitional provisions in relation to provisional tax [Repealed]
13 This Part to be read with Goods and Services Tax Act 1985
15 Imposition of goods and services tax on supply
16 Value of supply of goods and services
17 Imposition of goods and services tax on imports [Repealed]
18 Imposition of goods and services tax on goods liable to excise duty and supplied at “in bond”
prices [Repealed]
20 Effects of imposition or alteration of tax
21 Returns to be furnished in 2 parts for taxable period in which change in rate of tax occurs
22 Adjustments to tax payable following change in rate of tax for persons furnishing returns on payments basis, or receiving payments for secondhand goods
23 New sections inserted in principal Act
24 This Part to be read with Customs Act 1966
25 Excise duty on motor vehicles
26 Excise duty on petroleum products
Part 5
Amendments to Social Security Act 1964, etc
27 Sections and schedules to be read with Social Security Act 1964
28 Costs incurred by Authority
29 Rates of national superannuation [Repealed]
30 Rates of benefits, etc, may be increased by Order in Council
32 Rates of unemployment benefits [Repealed]
34 Telephone-service-rental allowance [Repealed]
35 Inserting references to training benefit
36 New schedules substituted [Repealed]
37 Amending Schedule 20 [Repealed]
38 Amending Income Tax Act 1976 [Repealed]
39 Order validated and confirmed [Repealed]
Schedule 2
Amendments to Schedule 1 of Tariff Act 1988
[Repealed]
[Repealed]
Schedule 4
Amendments to Schedule 1 of Tariff Act 1988
Schedule 5
New Schedule 3 of Transport Act 1962
[Repealed]
Schedule 6
New Schedule 24 of principal Act
[Repealed]
Schedule 7
New Schedule 25 of principal Act
[Repealed]
Schedule 8
New Schedules 3, 6, 8, 9, 16, and 17 of principal Act
An Act to make provision with respect to public finance and other matters
