This note is not part of the order, but is intended to indicate its general effect.
This order, which comes into force on 1 March 2011, amends the Goods and Services Tax (Grants and Subsidies) Order 1992.
The effect of this amendment is to declare earthquake support subsidy payments made on or before 30 June 2011 on behalf of the Crown in relation to the Canterbury earthquake aftershock centred in Lyttelton on 22 February 2011 not to be taxable grants or subsidies for the purposes of section 5(6D) of the Goods and Services Tax Act 1985.
This means no GST is payable in relation to the payments.
Date of notification in Gazette: 3 March 2011.
This order is administered by the Inland Revenue Department.