Goods and Services Tax (Grants and Subsidies) Amendment Order 2020: revoked, on 30 March 2025, pursuant to section 272 of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).

Patsy Reddy, Governor-General

Order in Council

At Wellington this 23rd day of March 2020

Present:
The Right Hon Jacinda Ardern presiding in Council

Note

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This order is administered by the Inland Revenue Department.

This order is made under section 5(6E) of the Goods and Services Tax Act 1985 on the advice and with the consent of the Executive Council.

1	Title
2	Commencement
3	Principal order
4	Schedule amended
	Explanatory note
	Gazette Information
	Notes

Order

1 Title

This order is the Goods and Services Tax (Grants and Subsidies) Amendment Order 2020.

2 Commencement

This order comes into force on 24 March 2020.

3 Principal order

This order amends the Goods and Services Tax (Grants and Subsidies) Order 1992 (the principal order).

4 Schedule amended

In the Schedule, after clause 9, insert:

10

Any payment made by the Ministry of Social Development on behalf of the Crown in relation to wages or other income as a consequence of COVID-19.

11

Any payment made by the Ministry of Social Development on behalf of the Crown in relation to leave taken as a consequence of COVID-19.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into force on 24 March 2020, amends the Goods and Services Tax (Grants and Subsidies) Order 1992.

The effect of this amendment is to declare the following payments made by the Ministry of Social Development on behalf of the Crown not to be taxable grants or subsidies for the purposes of section 5(6D) of the Goods and Services Tax Act 1985:

any payment in relation to wages or other income as a consequence of COVID-19:
any payment in relation to leave taken as a consequence of COVID-19.

This means no GST is payable in relation to the payments.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 23 March 2020.

Notes

1 General

This is a consolidation of the Goods and Services Tax (Grants and Subsidies) Amendment Order 2020 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status

A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.

Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes

The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.

4 Amendments incorporated in this consolidation

Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9): section 272

Goods and Services Tax (Grants and Subsidies) Amendment Order 2020