Goods and Services Tax Amendment Act 2001

Goods and Services Tax Amendment Act 2001

Public Act2001 No 68
Date of assent26 September 2001

Note

This Act is administered in the Inland Revenue Department.


The Parliament of New Zealand enacts as follows:

1 Title
2 Commencement
  • This Act comes into force on the day after the date on which it receives the Royal assent.

3 Imposition of goods and services tax on imports
  • Section 12 of the principal Act is amended by inserting, after subsection (1), the following subsection:

    • (1A) Goods and services tax is not payable under subsection (1) for any goods if the Chief Executive of the New Zealand Customs Service is satisfied that, at the time of importation or entry for home consumption under the Customs and Excise Act 1996,—

      • (a) the goods are intended solely for the use of an organisation, visiting force, expedition, or other body approved by the Chief Executive of the New Zealand Customs Service that may be established or temporarily based in New Zealand under an agreement or arrangement entered into by or on behalf of the Government of New Zealand with the Government of another State, the United Nations, or any other international organisation; or

      • (b) the goods are intended solely for the use of a person temporarily resident in New Zealand for the purpose of serving as a member of any approved organisation, visiting force, expedition, or other body.


Legislative history

20 September 2001Divided from Statutes Amendment Bill (Bill 97-2), third reading
26 September 2001Royal assent