Explanatory note
This note is not part of the order, but is intended to indicate its general effect.
This order brings section 142AB of the Tax Administration Act 1994 into force on 18 June 2018 in relation to goods and services tax (GST).
Section 142AB provides for a new due date to be set for new and increased assessments.
The order means that, on and after 18 June 2018, section 142AB applies to a new assessment, or an increased assessment, for GST and section 142A does not apply for that tax type.
Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 17 May 2018.
This order is administered by the Inland Revenue Department.