| Title | |
| 1 | Short Title, etc | |
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| 2 | Interpretation | |
| 2A | Meaning of associated persons | |
| 3 | Meaning of term financial services | |
| 3A | Meaning of input tax | |
| 4 | Meaning of term open market value | |
| 4B | Meaning of distantly taxable goods | |
| 5 | Meaning of term supply | |
| 5B | Supply of certain imported goods and services | |
| 6 | Meaning of term taxable activity | |
| 7 | Act to bind Crown | |
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| 8 | Imposition of goods and services tax on supply | |
| 8A | Certain supplies of telecommunications services | |
| 8B | Remote services: determining residence of recipients | |
| 8BB | Certain supplies by non-residents: determining whether recipient is registered person | |
| 9 | Time of supply | |
| 10 | Value of supply of goods and services | |
| 10B | Estimating value of goods in supply for treatment as distantly taxable goods | |
| 10C | Election by supplier that supplies of higher-value goods be supplies of distantly taxable goods | |
| 11 | Zero-rating of goods | |
| 11A | Zero-rating of services | |
| 11AB | Zero-rating of telecommunications services | |
| 11B | Zero-rating of some supplies by territorial authorities, some supplies involving contributions to local authorities | |
| 11C | Treatment of supplies by operators of loyalty programmes | |
| 12 | Imposition of goods and services tax on imports | |
| 12B | Reimbursement of tax by supplier if recipient charged tax on both supply and importation | |
| 13 | Imposition of goods and services tax on goods liable to excise duty and supplied at in bond prices [Repealed] | |
| 14 | Exempt supplies | |
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| 15 | Taxable periods | |
| 15A | Change in registered person’s taxable period [Repealed] | |
| 15AB | Transitional provision: alignment of taxable periods with balance dates [Repealed] | |
| 15B | Taxable periods aligned with balance dates | |
| 15C | Changes in taxable periods | |
| 15D | When change in taxable period takes effect | |
| 15E | Meaning of end of taxable period | |
| 15EB | Approval of taxable period not consisting of whole calendar months | |
| 16 | Taxable period returns | |
| 17 | Special returns | |
| 18 | Other returns | |
| 19 | Accounting basis | |
| 19A | Requirements for accounting on payments basis | |
| 19AB | Local authorities accounting on payments basis on and after 1 July 2001 [Repealed] | |
| 19B | Particulars to be furnished and prepared where change in accounting basis | |
| 19C | Tax payable, or refund, where change in accounting basis | |
| 19D | Invoice basis for supplies over $225,000 | |
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| 20 | Calculation of tax payable | |
| 20A | Goods and services tax incurred relating to determination of liability to tax | |
| 20B | Allocation of taxable supplies following investigation by Commissioner | |
| 20C | Goods and services tax incurred in making certain supplies of financial services | |
| 20D | Determining availability of deduction under section 20C from supplies by another person | |
| 20E | Determining supplies charged at 0% under section 11A(1)(q) and (r) from supplies by another person | |
| 20F | Election that sections 11A(1)(q) and (r) and 20C apply | |
| 20G | Treatment of supplies of certain assets | |
| 20H | Goods and services tax incurred in making financial services for raising funds | |
| 21 | Adjustments for apportioned supplies | |
| 21A | When adjustments required | |
| 21B | Adjustments when person or partnership becomes registered after acquiring goods and services | |
| 21C | Adjustments for first and subsequent adjustment periods | |
| 21CB | Rate for change of use before 1 October 2010 [Repealed] | |
| 21D | Calculating amount of adjustment | |
| 21E | Concurrent uses of land | |
| 21F | Treatment on disposal | |
| 21FB | Treatment when use changes to total taxable or non-taxable use | |
| 21G | Definitions and requirements for apportioned supplies and adjustment periods | |
| 21H | Transitional accounting rules | |
| 21HB | Transitional rules related to treatment of dwellings | |
| 21HC | Transitional rules relating to members of unit title bodies corporate | |
| 21I | Fringe benefits and entertainment expenses | |
| 22 | Goods and services acquired before incorporation | |
| 23 | Payment of tax | |
| 23A | Payment of tax relating to fringe benefits | |
| 24 | Tax invoices | |
| 24BA | Shared tax invoices | |
| 24BAB | Receipts for supplies | |
| 24BAC | Information for importation of goods including distantly taxable goods | |
| 24B | Records to be kept by recipient of imported goods and services | |
| 25 | Adjustments for inaccuracies | |
| 25AA | Consequences of change in contract for imported goods and services | |
| 25AB | Consequences of change in contract for secondhand goods | |
| 25A | Commissioner may approve use of symbols, etc, on electronically transmitted invoices, receipts, and credit and debit notes | |
| 26 | Bad debts | |
| 26AA | Marketplace operators: bad debts for amounts of tax | |
| 26A | Factored debts | |
| [Repealed] | |
| 27 | Assessment of tax [Repealed] | |
| 28 | Validity of assessments not affected by failure to comply with Act [Repealed] | |
| 29 | Assessments deemed correct except in proceedings on objection [Repealed] | |
| 30 | Evidence of returns and assessments [Repealed] | |
| 31 | Application of Parts 4A and 8A of Tax Administration Act 1994 [Repealed] | |
| [Repealed] | |
| 32 | Objections to certain decisions [Repealed] | |
| 33 | Objections to assessments [Repealed] | |
| 34 | Commissioner may amend assessment, or objections may be submitted to Taxation Review Authority [Repealed] | |
| 35 | Powers of Taxation Review Authority on determination of objection or case stated [Repealed] | |
| 36 | When objection may be referred in first instance to High Court [Repealed] | |
| 36A | Test case procedure [Repealed] | |
| 37 | Obligation to pay tax where objection lodged [Repealed] | |
| 38 | Interest on certain excess tax [Repealed] | |
| 39 | Determination of objection not to affect other assessments or decisions [Repealed] | |
| 40 | Objections to which this Part does not apply [Repealed] | |
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| 41 | Additional tax to be payable if default made in payment of tax [Repealed] | |
| 42 | Recovery of tax | |
| 43 | Deduction of tax from payment due to defaulters | |
| 44 | Application of certain provisions of Income Tax Act 1976 relating to recovery procedures [Repealed] | |
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| 45 | Refund of excess tax | |
| 46 | Commissioner’s right to withhold payments | |
| 47 | Tax paid in excess may be credited towards tax payable when assessment re-opened | |
| 48 | Power of Commissioner in respect of small amounts [Repealed] | |
| 48A | Relief from tax where new start grant made [Repealed] | |
| 49 | Relief from additional tax [Repealed] | |
| 50 | Appropriation of refunds [Repealed] | |
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| 51 | Persons making supplies in course of taxable activity to be registered | |
| 51B | Persons treated as registered | |
| 52 | Cancellation of registration | |
| 53 | Registered person to notify change of status | |
| 54 | Liabilities not affected by ceasing to be registered person | |
| 54B | Requirements for registration for certain non-resident suppliers | |
| 54C | Cancellation of registration of certain non-residents | |
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| 55 | GST groups | |
| 55B | Supplier group and issuing member | |
| 56 | Branches and divisions | |
| 56B | Branches and divisions in relation to certain imported goods and services | |
| 57 | Unincorporated bodies | |
| 58 | Personal representative, liquidator, receiver, etc | |
| 59 | Liability of agent of absentee principal for returns and tax | |
| 60 | Agents and auctioneers | |
| 60B | Nominated recipients of supplies | |
| 60C | Electronic marketplaces | |
| 60D | Approved marketplaces | |
| 60E | When redeliverer is supplier of distantly taxable goods | |
| 60F | Operator of marketplace or redeliverer making return based on faulty information | |
| 60G | Requirements for treatment of information by operator of marketplace or redeliverer | |
| 61 | Liability for tax payable by company left with insufficient assets | |
| 61A | Company amalgamations | |
| 61B | Application of Part 9 of Tax Administration Act 1994 [Repealed] | |
| [Repealed] | |
| 62 | Offences [Repealed] | |
| 63 | Officers and employees of corporate bodies [Repealed] | |
| 64 | Proceedings to be taken summarily [Repealed] | |
| 65 | Information may charge several offences [Repealed] | |
| 66 | Information may be laid within 10 years [Repealed] | |
| 67 | Penal tax in case of evasion [Repealed] | |
| 68 | Nature of penal tax [Repealed] | |
| 69 | Assessment of penal tax [Repealed] | |
| 70 | Objections to penal tax [Repealed] | |
| 71 | Recovery of penal tax [Repealed] | |
| 72 | Recovery of penal tax from executors or administrators [Repealed] | |
| 73 | Recovery of penal tax not affected by conviction of registered person [Repealed] | |
| 74 | Publication of names of tax evaders [Repealed] | |
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| 75 | Keeping of records | |
| 75B | General rules for giving information or communicating matters | |
| 76 | Avoidance | |
| 77 | New Zealand or foreign currency | |
| 78 | Effect of imposition or alteration of tax | |
| 78AA | Exceptions to effect of increase of tax | |
| 78A | Returns to be furnished in 2 parts for taxable period in which change in rate of tax occurs | |
| 78B | Adjustments to tax payable for persons furnishing returns following change in rate of tax | |
| 78BA | Adjustments to tax payable in relation to credit and debit notes following change in rate of tax | |
| 78C | Change in accounting basis coinciding with or occurring after change in rate of tax | |
| 78D | Liability to pay past tax, etc, not affected by alteration in the law | |
| 78E | Alteration of agreed price in relation to supply mistakenly believed to be of a going concern | |
| 78F | Liability in relation to supplies of land | |
| 78G | Railways vesting: zero-rating and timing of tax calculations and documents [Repealed] | |
| 78H | Land in Waitara vested in Te Kōwhatu Tū Moana to be zero-rated | |
| 78I | Support package payment made by water services entity to be zero-rated | |
| 79 | Disclosure of information | |
| 80 | Power to extend time for doing anything under Act [Repealed] | |
| 81 | Regulations [Repealed] | |
| 81B | Limitation on amending assessments for legislative charges | |
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| 82 | Registration of persons liable to be registered on 1 October 1986 [Repealed] | |
| 83 | Deduction for sales tax [Repealed] | |
| 84 | Supplies prior to 1 October 1986 | |
| 84B | Supplies of services made before insertion of section 8(4B) | |
| 85 | Certain contracts entered into on or before 20 August 1985 | |
| 85B | Certain contracts entered into before 1 October 2016 | |
| 85C | Certain contracts entered into before 1 December 2019 | |
| 86 | Alternative method of accounting for transitional supplies | |
| 87 | Change of accounting basis: transitional provision for certain local authorities | |
| 88 | Valuation: non-profit body making certain supplies, deregistering, or acquiring certain assets of non-profit body | |
| 89 | COVID-19-related payments made before commencement of Goods and Services Tax (Grants and Subsidies) Amendment Order 2020 | |
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| Notes | |