This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 1 July 2013, amend the Taxation Review Authorities Regulations 1998 to increase from $400 to $410 the fee for filing a notice of claim and to clarify that the fee includes goods and service tax. However, for a supply that is zero-rated under the Goods and Services Tax Act 1985, the amount of the prescribed fee is reduced by an amount equal to the tax fraction of the fee under that Act. The amendment implements a change to civil fees as a result of the civil fees review by the Ministry of Justice.
Date of notification in Gazette: 23 May 2013.
These regulations are administered by the Inland Revenue Department.