Goods and Services Tax (Grants and Subsidies) Amendment Order 2016: 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 21st day of November 2016

Present:
Her Excellency the Governor-General 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 2016.

2 Commencement

This order comes into force on its notification in the Gazette.

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 8, insert:

Any earthquake support subsidy payment made on or before 28 February 2017 on behalf of the Crown in relation to the earthquakes that occurred on 14 November 2016 in Hurunui and Kaikoura or any of their aftershocks.

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 its notification in the Gazette, amends the Goods and Services Tax (Grants and Subsidies) Order 1992.

The effect of this amendment is to declare earthquake support subsidy payments made on or before 28 February 2017 on behalf of the Crown in relation to the earthquakes that occurred on 14 November 2016 in Hurunui and Kaikoura or any of their aftershocks not to be taxable grants or subsidies for the purposes of section 5(6D) of the Goods and Services Tax Act 1985.

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: 21 November 2016.

Notes

1 General

This is a consolidation of the Goods and Services Tax (Grants and Subsidies) Amendment Order 2016 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

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