New Zealand Legislation: Acts

102 Consequential amendment to Goods and Services Tax Act 1985

• (1) Section 5 of the Goods and Services Tax Act 1985 is consequentially amended by repealing subsection (6C), and substituting the following subsections:

  • “(6C) For the purposes of this Act, the amount of any deposit specified in, and paid under, section 127A or section 144 or section 146F of the Electoral Act 1993 is deemed to be consideration (inclusive of tax) for a supply of services by the department of State that, with the authority of the Prime Minister, is for the time being responsible for the administration of the Electoral Act 1993 in the course or furtherance of a taxable activity, and that supply is deemed to take place when and if the deposit is forfeited under section 127A(3) or section 144(3) or section 146F(3) of that Act.

  • “(6CA) For the purposes of this Act, the amount of any deposit referred to in, and paid under, section 55 of the Local Electoral Act 2001 is deemed to be consideration (inclusive of tax) for a supply of services by the relevant local authority in the course or furtherance of a taxable activity, and that supply is deemed to take place when and if the deposit is forfeited under section 59 of that Act.”

  (2) The following enactments are consequentially repealed:

  • (a) section 3 of the Goods and Services Tax Amendment Act (No 3) 1988:

  • (b) paragraphs (c) and (d) of section 3(2) of the Goods and Services Tax Amendment Act 1995:

  • (c) so much of Schedule 2 of the Department of Justice (Restructuring) Act 1995 as relates to the Goods and Services Tax Act 1985:

  • (d) so much of Schedule 3 of the Local Electoral Act 2001 as relates to the Goods and Services Tax Act 1985.