Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014

  • This version was replaced on 19 July 2018 to make corrections to sections 15, 18, 40, 60(1), 86(1) and (4), 87(1), 128, 141(1), 142, and 191 under section 25(1)(k) of the Legislation Act 2012.
190 Section 20 amended (Calculation of tax payable)


In section 20(3K), replace “(3C),” with “(3C), and the definitions of percentage actual use and percentage intended use in section 21G(1),”.


After section 20(3L), insert:


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—


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


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


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.


In section 20(4B), replace “who later becomes a registered person under section 51” with “who is either a registered person or later becomes a registered person”.


Subsections (1) and (3) apply to supplies made on or after 1 April 2011.