1 Short Title and commencement

• (1) This Act may be cited as the Goods and Services Tax Amendment Act 1990, and shall be read together with and deemed part of the Goods and Services Tax Act 1985 (hereinafter referred to as the principal Act).

  (2) Except where this Act otherwise provides, this Act shall come into force on the day on which it receives the Royal assent.

2 Interpretation

• (1) This subsection amended the definition of the term commercial dwelling in section 2(1) of the principal Act.

  (2) This subsection inserted the definition of the term licence to occupy in section 2(1) of the principal Act.

  (3) This subsection substituted the definition of the term superannuation scheme in section 2(1) of the principal Act.

  (4) [Repealed]

  (5) Subsections (1) and (2) of this section shall apply to supplies made on or after the date on which this Act receives the Royal assent.

  Subsection (4) was repealed, as from 17 December 1997, by section 61(1) Wool Board Act 1997 (1997 No 107).

3 Meaning of term supply

• (1) This subsection repealed section 5(11A) of the principal Act.

  (2) The Goods and Services Tax Amendment Act 1986 is hereby amended by repealing section 5(3).

4 Zero-rating

• (1) 

  (2) 

  (3) 

  (4) [Repealed]

  (5) [Repealed]

  (6) This subsection substituted para 32(1)(a), and inserted para 32(1)(aa) of the principal Act.

  (7) The Goods and Services Tax Amendment Act 1988 is hereby consequentially amended by repealing section 8(4).

  (8) This section shall apply to supplies made on or after the date on which this Act receives the Royal assent.

  Subsection (4) was repealed, as from 31 March 1991, by section 2(3)(b) Goods and Services Tax Amendment Act (No 2) 1991.

  Subsection (5) was repealed, as from 31 March 1991, by section 2(3)(b) Goods and Services Tax Amendment Act (No 2) 1991.

5 Imposition of goods and services tax on imports

• (1) This subsection inserted paras 12(4)(ba) and (bb) in the principal Act.

  (2) This section shall apply to supplies made on or after the date on which this Act receives the Royal assent.

6 Exempt supplies

• (1) This subsection substituted section 14(c) and (d) of the principal Act.

  (2) This subsection substituted section 14(c) and (d) of the principal Act.

  (3) The following enactments are hereby consequentially repealed:

  • (a) Section 12(2) of the Goods and Services Tax Amendment Act 1986:

  • (b) Section 8(2) of the Goods and Services Tax Amendment Act (No 2) 1989.

  (4) This section shall apply to supplies made on or after the date on which this Act receives the Royal assent.

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8 Calculation of tax payable

• (1) 

  (2) 

  (3) 

  (4) The following provisions are hereby consequentially repealed:

  • (a) Section 17(11) of the Goods and Services Tax Amendment Act 1986:

  • (b) Both subsections numbered (3) of section 10 of the Goods and Services Tax Amendment Act 1988.

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• (1) This subsection inserted s 27(1)(ca) of the principal Act.

  (2) This subsection amended s 27(4) of the principal Act.

  (3) This subsection inserted s 27(5A) of the principal Act.

  Subsection (2) was repealed by section 5(8) Goods and Services Amendment Act 1996 (1996 No 59) with application as from 1 April 1997.

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12

• [Repealed]

  This section was repealed, as from 1 April 1997, by section 13(3)(b) Goods and Services Tax Amendment Act 1996 (1996 No 59).

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