Goods and Services Tax Act 1985

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1 Short Title, etc

(1)

This Act may be cited as the Goods and Services Tax Act 1985.

(2)

This Act, other than section 12, is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.

(3)

Section 12 shall be deemed to be part of the Customs and Excise Act 2018.

Section 1(2): substituted, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 1(2): amended (with effect on 1 October 1996), on 27 March 1998, by section 51 of the Taxation (Remedial Provisions) Act 1998 (1998 No 7).

Section 1(3): substituted, on 1 October 1996, by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).

Section 1(3): amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).