Education and Training Bill

  • enacted

Miscellaneous provisions

59 Exemptions from taxation

(1)

Every board must be treated as the agent of the Crown in respect of its property and the exercise performance of its functions, and is entitled to all the privileges that the Crown enjoys in respect of exemption from taxation and the payment of fees or charges, and from other obligations.

(2)

Nothing in subsection (1) exempts the board from—

(a)

the payment of goods and services tax under the Goods and Services Tax Act 1985; or

(b)

any obligation imposed by that Act.

Compare: 1964 No 135 s 187