New Zealand Acts

GOODS AND SERVICES TAX ACT 1985 - SECT 5

5 Meaning of term supply

1 For the purposes of this Act, the term
"supply" includes all forms of supply.

2 For the purposes of this Act, where any goods acquired (whether in terms of a hire purchase agreement or otherwise) or produced by a person (that person being referred to hereafter in this subsection as the first person) are sold, under a power exercisable by another person (that person being referred to hereafter in this subsection as the second person), in or towards the satisfaction of a debt owed by the first person, those goods shall be deemed to be supplied in the course or furtherance of a taxable activity carried on by the first person (being deemed a registered person), unless—

a) the supply of those goods would not be a taxable supply if those goods were sold by the first person (notwithstanding that the first person may not be the owner of those goods) and the first person has furnished to the second person a statement in writing stating fully and correctly the reasons why that supply would not be a taxable supply; or

b) where the second person has not been notified as described in paragraph (a), that person may determine, in relation to any reasonable information held, that the supply of those goods would not have been a taxable supply if those goods had been sold by the first person (notwithstanding that the first person may not be the owner of those goods).

3 For the purposes of this Act, where a person ceases to be a registered person, any goods and services then forming part of the assets of a taxable activity carried on by that person shall be deemed to be supplied by that person in the course of that taxable activity at a time immediately before that person ceases to be a registered person, unless the taxable activity is carried on by another person who, pursuant to section 58 , is deemed to be a registered person.

3A

3B For the purposes of this Act, when a person who is a non-resident ceases to be a registered person,—

a) any goods that are part of the assets of the taxable activity carried on by the person that are present in New Zealand at the time the person ceases to be registered are treated as supplied by the person in the course of the taxable activity at a time immediately before the person ceases to be registered:

b) any services that would be performed in New Zealand as part of the taxable activity carried on by the person at the time the person ceases to be registered are treated as performed by the person in the course of the taxable activity at a time immediately before the person ceases to be registered.

3C For an asset affected by subsection (3) or (3B), if a transfer of ownership of the asset would be a financial service or the transfer of an emissions unit, the subsection deems the person to make a supply of the asset by a transfer of ownership.

4 For the purposes of this Act, a credit agreement to which subpart 2 of Part 4A of the Fair Trading Act 1986 applies shall not constitute a supply of goods and services unless the purchaser has failed to exercise the right under section 36M of that Act to cancel the agreement within the period made available to the purchaser by that section.

5 For the purposes of this Act, any contract that is a layby sale to which subpart 1 of Part 4A of the Fair Trading Act 1986 applies shall not constitute a supply of goods and services unless the goods which are the subject of the contract are delivered to the buyer and the property therein is transferred to the buyer:   provided that a supply of services shall, in respect of any such contract, be deemed to have taken place where—  

a) a layby sale is cancelled pursuant to section 36F or 36G of the Fair Trading Act 1986 ; and

b) the seller either—

i) retains any amount paid to the seller to recoup that seller's cancellation charge in respect of the layby sale; or

ii) recovers any amount (including, or in addition to, the amount referred to in subparagraph (i)) from the buyer,—

pursuant to section 36H(b) and (c) of the Fair Trading Act 1986 .

6 For the purposes of this Act, every public authority is deemed to supply goods and services where, within the meaning of the Public Finance Act 1989 , any amount is brought to charge by the public authority as revenue from the Crown for the supply of outputs.

6AA For the purposes of this Act, a levy that is paid under the Climate Change Response Act 2002 is treated as if it were consideration for a supply of services in furtherance of a taxable activity carried on by—

a) the New Zealand Transport Agency, if the levy is paid under section 228 of that Act; or

b) the Environmental Protection Authority established by section 7 of the Environmental Protection Authority Act 2011 , if the levy is recovered under section 230 of that Act.

6AAB For the purposes of this Act, a fee or charge paid to a person pursuant to regulations made under section 167(1)(j) of the Land Transport Act 1998 is treated as being consideration for a supply of services in the course or furtherance of a taxable activity carried on by the person.

6A For the purposes of this Act, any registration fee paid pursuant to section 243(1)(b)(i) of the Land Transport Act 1998 and any licence fees paid pursuant to section 244(2) of that Act are deemed to be consideration for a supply of services in the course or furtherance of a taxable activity carried on by the New Zealand Transport Agency.

6AB For the purposes of this Act, a levy that is paid to Fire and Emergency New Zealand under subpart 2 of Part 3 of the Fire and Emergency New Zealand Act 2017 and is not a shortfall penalty (within the meaning of that Act) or interest payable under that Act is treated as being consideration for a supply of services to the levy payer or policyholder in the course or furtherance of a taxable activity carried on by Fire and Emergency New Zealand.

6AC For the purposes of this Act, a levy that is paid under the Waste Minimisation Act 2008 is treated as being consideration for a supply of services in the course or furtherance of a taxable activity. For the purposes of this subsection, the payment of the levy includes, and is for, the following transactions:

a) a payment made by a waste disposal facility user to a waste disposal facility operator; and

b) a payment made by a waste disposal facility operator to the Secretary for the Ministry for the Environment; and

c) a payment made by the Secretary to a funding recipient or territorial authority to fund waste minimisation activities in the community as described in section 30 of the Waste Minimisation Act 2008 .

6B For the purposes of this Act, any amount of road user charges paid pursuant to the Road User Charges Act 2012 is deemed to be a consideration for a supply of services in the course or furtherance of a taxable activity carried on by the New Zealand Transport Agency.

6BB For the purposes of this Act,—

a) any amount of regional fuel tax (
"RFT" ) that is paid is treated as being consideration for a supply of services in the course or furtherance of a taxable activity carried on by the New Zealand Transport Agency, as agent for and on behalf of the local authority responsible for the RFT scheme under which the RFT is paid:

b) any amount of RFT rebate paid under section 65ZC of the Land Transport Management Act 2003 to a registered person is treated as being consideration for a supply of services in the course or furtherance of the registered person’s taxable activity to the extent to which the RFT rebate relates to fuel used by the person for, or available for use by the person in, making taxable supplies.

6C For the purposes of this Act, the amount of any deposit specified in, and paid under, section 127A or section 144 or section 146F of the Electoral Act 1993 is deemed to be consideration (inclusive of tax) for a supply of services by the department of State that, with the authority of the Prime Minister, is for the time being responsible for the administration of the Electoral Act 1993 in the course or furtherance of a taxable activity, and that supply is deemed to take place when and if the deposit is forfeited under section 127A(3) or section 144(3) or section 146F(3) of that Act.

6CA For the purposes of this Act, the amount of any deposit referred to in, and paid under, section 55 of the Local Electoral Act 2001 is deemed to be consideration (inclusive of tax) for a supply of services by the relevant local authority in the course or furtherance of a taxable activity, and that supply is deemed to take place when and if the deposit is forfeited under section 59 of that Act .

6D For the purposes of this Act, where any payment in the nature of a grant or subsidy is made on behalf of the Crown or by any public authority to—

a) any person in relation to or in respect of that person's taxable activity; or

b) any person for the benefit and on behalf of another person in relation to or in respect of that other person's taxable activity,—

that payment shall be deemed to be consideration for a supply of goods and services by the person to whom or for whose benefit the payment is made in the course or furtherance of that person's taxable activity.

6E For the purposes of subsection (6D), a payment in the nature of a grant or subsidy —

a) includes a suspensory loan or advance when the loan or advance becomes non-repayable by reason of its conditions for non-repayment being satisfied:

b) does not include—

i) a non-taxable amount referred to in schedule 2 :

ii) a payment that is declared by the Governor-General by Order in Council to be a non-taxable amount for the purposes of subsection (6D) and listed in schedule 2 .

6EB An order under subsection (6E)(b)(ii) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

6EC A charge, including a fee or a levy, payable under legislation is deemed to be consideration for a supply of goods and services.

6ED Subsection (6EC) does not apply to a charge—

a) listed in schedule 1 :

b) that is, or is in the nature of,—

i) a fine:

ii) a penalty:

iii) interest:

iv) a general tax.

6EE For the purposes of subsection (6ED), a general tax means a charge in the nature of a tax imposed by a tax law where the revenue is not earmarked in legislation for a particular purpose or function.

ExamplesFor the purposes of section 5(6ED) and (6EE), an example of a charge that is—a general tax is income tax:not a general tax is a levy used to fund the performance of regulatory functions.

6F For the purposes of this Act, the amount payable by the Crown or the agency under the Public and Community Housing Management Act 1992 under a reimbursement agreement or a tailored agreement under that Act is treated as consideration for the supply of accommodation in a dwelling by way of hire.

7 For the purposes of this Act—

a) every local authority is deemed to supply goods and services to any person where any amount of rates is payable by that person to that local authority:

b) the Chatham Islands Council is treated as supplying goods and services to a person if an amount of council dues, as defined in section 2 of the Chatham Islands Council Act 1995 , is payable by the person to the Chatham Islands Council.

7B For the purposes of this Act, a local authority is treated as supplying goods and services to a person if the local authority requires a contribution from the person as—

a) a financial contribution that is a condition of a resource consent under the Resource Management Act 1991 :

b) a development contribution under the Local Government Act 2002 .

7C For the purposes of this Act, a person who makes a contribution to a local authority is treated as supplying goods and services to the local authority to the extent that the contribution consists of land and is—

a) a financial contribution that is a condition of a resource consent under the Resource Management Act 1991 :

b) a development contribution under the Local Government Act 2002 .

7D

7E

7F For the purposes of this Act, when a person is liable to pay a levy set under section 40 of the Infrastructure Funding and Financing Act 2020 by a responsible SPV, as defined in section 7 of that Act, the levy is treated as being consideration for a supply of goods and services to the person by the responsible SPV.

8A For the purposes of this Act, a levy or other amount paid to a unit title body corporate by a member of the body corporate, other than as reimbursement for a payment by the body corporate of an amount that would, if not charged to the body corporate, be payable by the member for an exempt supply to the member, is treated as being consideration received for services supplied by the body corporate to the member.

8AB For the purposes of this Act, a unit title body corporate is treated as receiving, on the day when the body corporate becomes a registered person (the registration day), consideration for a service, supplied on the registration day by the body corporate in the course of its taxable activity, equal in value to the total value held by the body corporate on the registration day of money and of assets that are not common property and were received by the body corporate as exempt supplies.

8 Despite any other provision of this Act, for the purposes of this Act, if any racing betting or sports betting (within the meaning of section 5(1) of the Racing Industry Act 2020 ) is conducted by TAB NZ (as defined in section 5(1) of that Act), the betting must be regarded as a supply of services by TAB NZ.

9

10 For the purposes of this Act, an amount of money paid by a person to participate in gambling (including a New Zealand lottery) or in a prize competition is treated as a payment for a supply of services by the following:

a) for gambling, by the person, society, licensed promoter, or organiser who under the Gambling Act 2003 conducts the gambling:

b) for a prize competition, by the person who conducts the prize competition.

10B For the purposes of this Act, when a person who is resident in New Zealand pays an amount of money to participate in gambling or in a prize competition through a supply of remote services that are physically performed outside New Zealand, the payment is treated as a payment for a supply of services by the person who conducts the gambling or prize competition, as applicable.

11 For the purposes of subsections (10) and (10B) —

a) the terms
"gambling" ,
"New Zealand lottery" ,
"licensed promoter" , and
"society" have the meanings set out in section 4(1) of the Gambling Act 2003 :

b) the term
"organiser" means the New Zealand Lotteries Commission continued by section 236 of the Gambling Act 2003 .

11A

11B Despite anything in this Act, for the purposes of this Act if a person pays to a casino an amount in money—

a) to purchase a chip or otherwise participate in gambling played or conducted in a casino venue; or

b) as commission for participating in gambling played or conducted in a casino venue,—

the money paid must be treated as payment for the supply of services by the holder of the casino operator's licence.

11C For the purposes of subsection (11B), the terms
"casino venue" ,
"chip" , and
"gambling" have the meanings set out in section 4(1) of the Gambling Act 2003 .

11CB For the purposes of this Act, if a registered person in the course of a taxable activity receives a prize from a racing club or racing code for the performance in a race of a horse or greyhound owned by the registered person, the prize is treated as being consideration for a service provided by the registered person to the racing club or racing code in the course of the taxable activity.

11CC For the purposes of subsection (11CB),
"race" ,
"racing club" , and
"racing code" have the meaning set out in section 5(1) of the Racing Industry Act 2020 .

11D Subsections (11E) to (11I) apply to a token, stamp or voucher that gives the recipient the right to receive goods and services, other than a token, stamp or voucher issued for no consideration.

11E The issue or sale of a token, stamp or voucher is treated as a supply of goods and services.

11EA A supply does not include the issue or sale of a token, stamp or voucher by a registered person to another registered person who subsequently issues or sells the token, stamp or voucher, unless the first-mentioned registered person is the person who supplies the goods and services on redemption of the token, stamp or voucher.

11F A supply of goods and services is not treated as being made to the extent that goods and services are supplied for the redemption of a token, stamp or voucher.

11G Despite subsection (11F), the supplier of a token, stamp or voucher, with a face value may treat the supply of goods and services on the redemption of the token, stamp or voucher instead of the issue or sale, as a supply of goods and services by the redeemer of the token, stamp, or voucher —

a) if the supply is a supply of remote service, listed services, or of distantly taxable goods; or

b) when a supply does not meet the requirements of paragraph (a)—

i) if it is not practical to treat the issue or sale as a supply of goods and services; and

ii) if the supplier of the goods and services and the issuer or seller of the token, stamp, or voucher are, or could be, different persons, the issuer and the supplier, or the seller and the supplier, agree or are parties to an agreement.

11GA For the purpose of subsection (11G) (b)(i), a situation in which it may not be practical to treat the issue or sale as a supply of goods and services includes one in which the issuer or seller of a token, stamp or voucher and the supplier of the goods and services for which the token, stamp or voucher is redeemed may be different persons.

11H Subsection (11G) does not apply to the extent that the consideration that is received for the supply is more than the face value of the token, stamp or voucher.

11I Subsection (11G) does not apply to the supply of—

a) an adhesive label, or a mark or design, that is—

i) issued or sold by a person to another person; and

ii) affixed to, impressed on, or printed on stationery; and

iii) indicates pre-payment of the fee chargeable for the carriage of a letter, parcel, or other article; and

iv) not intended to distinguish the article to which it relates from similar articles carried by the same person:

b) a token, stamp or voucher that gives the recipient the right to receive services described in section 11A(2) .

12 The disposition of a taxable activity as a going concern shall be deemed to be a supply of goods made in the course or furtherance of the taxable activity.

13 For the purpose of this Act, except for subsection (13B) and section 20(3) , if a registered person receives a payment under a contract of insurance, whether or not the person is a party to the contract, the payment is, to the extent that it relates to a loss incurred in the course or furtherance of the registered person's taxable activity, deemed to be consideration received for a supply of services performed by the registered person—

a) on the day the registered person receives the payment; and

b) in the course or furtherance of the registered person's taxable activity:

provided that this subsection shall not apply in respect of any payment received pursuant to a contract of insurance where—

a) the supply of that contract of insurance is not a supply charged with tax pursuant to section 8(1) ; or

b) that payment is in respect of an entitlement for any loss of earnings (being earnings within the meaning of the Accident Compensation Act 1982 or the Accident Rehabilitation and Compensation Insurance Act 1992 or the Accident Insurance Act 1998 or the Accident Compensation Act 2001 ); or

c) the supply of the contract of insurance is a supply that is chargeable with tax only because sections 5B and 8(4B) apply to it; or

d) the supply of the contract of insurance is a supply of remote services that is zero-rated under section 11A(1)(x) .

13AA If a registered person claims a deduction in accordance with section 20(3) and (3K) for supplies of goods and services used in the course or furtherance of an activity that is not a taxable activity, and does not make an election under section 20(3KB) in relation to the activity before receiving a payment under a contract of insurance in the course or furtherance of the activity, subsection (13) applies to the payment as if the activity were a taxable activity of the registered person.

13A For the purposes of this Act, if a registered person receives any refund of excise duty or excise-equivalent duty paid out of a Crown Bank Account under section 41 of the Land Transport Management Act 2003 , that refund is, to the extent that it relates to excise duty or excise-equivalent duty incurred with the intention of using the supply for making taxable supplies, deemed to be consideration received for a supply of services by that registered person in the course or furtherance of that person's taxable activity.

13B For the purposes of this Act, where—

a) an insurer recovers an amount (other than aggravated or exemplary damages) as a result of the exercise of rights acquired by subrogation under a contract of insurance; and

b) a deduction under section 20(3)(d) has been allowed to the insurer for the payment to which the recovered amount relates—

the amount recovered is deemed to be consideration received for a supply of services performed in the course of that insurer's taxable activity, and a supply of services is deemed to be performed on the day of the insurer's receipt of the amount.

13C Subsection (13D) applies when—

a) a registered person is a member of a unit title body corporate; and

b) the unit title body corporate pays a distribution to the registered person for which the unit title body corporate is allowed a deduction under section 20(3)(j) .

13D A distribution the registered person referred to in subsection (13C) receives from the unit title body corporate is deemed to be consideration received for a supply of services performed by the registered person—

a) to the extent to which the registered person is using the unit to make taxable supplies; and

b) on the day the registered person receives the distribution; and

c) in the course or furtherance of the registered person’s taxable activity.

14 If a supply is charged with a tax under section 8, but section 11, 11A, 11AB, 11B, or 11C requires part of the supply to be charged at the rate of 0%, that part of the supply is treated as being a separate supply.

14B If part of a supply of an equity security or participatory security is the supply of a right to receive supplies of goods and services that are not exempt supplies, the supply of the right is treated as being a supply of goods and services made for a consideration.

15 When any of the following supplies are included in a supply, they are deemed to be a separate supply from the supply of any other real property that is included in the supply:

a) a supply of a principal place of residence:

b) a supply referred to in section 14(1)(d) :

c) a supply that a person elects to apply section 6(3)(e) :

d) the supply described in section 91(4) .

16 Subsection (16C) applies where a person—

a) has either—

i) claimed a deduction under section 20(3) for goods or services; or

ii) acquired goods or services that were zero-rated under section 11(1)(mb) ; or

iii) acquired goods or services that were zero-rated under section 11(1)(m) ; and

b) disposed of the goods or services or ceased to be a registered person; and

c) is not using the goods or services in the course or furtherance of a taxable activity at the time the goods or services are disposed of or deemed to be supplied; and

d) has not previously returned output tax for the goods or services that is equal to or greater than—

i) the deduction under section 20(3) , for goods or services where a deduction was claimed; or

ii) the nominal GST component under section 20(3J) , for goods or services that were acquired as zero-rated supplies.

16B Subsection (16C) also applies where—

a) the registered person has disposed of the goods or services or the person ceased to be a registered person; and

b) the Commissioner considered that the person, prior to disposal,—

i) increased their non-taxable use of the goods or services; and

ii) applied section 21FB in contemplation of disposing of the goods or services, or ceasing their taxable activity.

16C A disposal of the goods or services referred to in subsection (16) or (16B) by the person—

a) is deemed to be made in the course or furtherance of a taxable activity carried on by the person; and

b) where the person ceases to be a registered person, the goods or services are deemed to be supplied by the person immediately before the person ceases to be a registered person.

17

18

19

20 A supply of services to which section 11A(1)(ma) applies is treated as the only supply of services for the consideration provided by the warrantor.

21 If goods and services are provided under warranty, the supply of the goods and services is treated as a supply of services for the purpose of section 11A(1)(ma) .

22 In relation to a supply to which subsection (2) applies, if the supply by the first person would be zero-rated under section 11(1)(mb) , the second person must zero-rate the supply in the same way.

23 Subsection (23B) applies if—

a) section 11(1)(mb) is treated as applying to a taxable supply of goods in a return provided by the supplier; and

b) after the date on which the relevant transaction is settled, it is found by the supplier of the goods or the Commissioner that section 11(1)(mb) does not apply; and

c) the recipient of the goods did not provide the supplier with correct or sufficient information under section 78F to enable the supplier to determine whether the supply should be zero-rated.

23B The recipient of the supply of the goods referred to in subsection (23) is treated as if they were a supplier making, on the date on which the error referred to in subsection (23)(b) is found, a taxable supply of the goods.

24 If a supply that wholly or partly consists of land is made, and the supply includes the provision of services, the supply of the services is treated as a supply of goods for the purposes of section 11(1)(mb) .

24B If a registered person claims a deduction in accordance with section 20(3) and (3K) for supplies of goods and services used in the course or furtherance of an activity that is not a taxable activity, and does not make an election under section 20(3KB) in relation to the activity before making a supply of goods and services used in the course or furtherance of the activity, the supply is a taxable supply.

25 For the purposes of this Act, an amount charged for the late payment of an account is treated as being consideration for a supply of services in the course or furtherance of a taxable activity, whether the amount is described as a fee, penalty, or other charge. But this subsection does not apply to the extent to which the amount is penalty or default interest, or a charge in the nature of penalty or default interest, that is imposed under—

a) a contract for the supply of goods and services:

b) an enactment.

26 A supply under subsection (25) is treated for tax purposes in the same way as the supply to which the amount charged for the late payment relates.

27 The Commissioner may treat a person resident in New Zealand who receives a supply as if they were making a supply of goods or services that is chargeable with tax under section 8(1) if —

aa) the supply is—

i) a supply of distantly taxable goods to which section 8(3)(ab) applies, or that is supplied by a resident:

ii) a supply of remote services to which section 8(3)(c) applies, or that is supplied by an agent under section 60(1AB) or by an operator of a marketplace under section 60C or 60D ; and

a) the person has, for the purposes of avoiding the payment of tax or of an amount on account of tax, knowingly notified a fact or provided information that is altered, false, or misleading; and

b) after the date on which the supply of the goods is made or the services have been physically performed, it is found that the notification or provision of information has led to the supply being treated as—

i) zero-rated under section 11A(1)(x) ; or

ii) not being goods, or a service, supplied in New Zealand; or

iii) a supply of distantly taxable goods having a value that is less than the cost of the goods, if the supplier meets the requirements of section 60G(1) relating to the treatment of the fact or information; and

c) either—

i) the act of the person described in paragraph (a) is a repeated occurrence:

ii) the amount of tax that was not charged on the supply through the act described in paragraph (a) is substantial.

28 The Commissioner may treat a person who is a non-resident, and is the underlying supplier for a supply of distantly taxable goods made by the operator of a marketplace, as the supplier of the goods if—

a) the person has knowingly notified a fact or provided information that is altered, false, or misleading; and

b) after the date on which the supply of the goods is made, it is found that the notification or provision of information has caused the operator of the marketplace to return a deficient amount of output tax on the supply; and

c) the person’s behaviour described in paragraph (a) is a repeated occurrence or the amount of tax on the supply that was not collected by the marketplace operator is substantial.

29 The amount of a resale royalty retained by the collection agency under section 20 of the Resale Right for Visual Artists Act 2023 is treated as a fee paid by the right holder for the collection agency’s services.

History: Section 5(2): substituted, on 19 December 1989, by section 4(1) of the Goods and Services Tax Amendment Act (No 2) 1989 (1989 No 152).   Section 5(2): amended, on 1 April 2005, by section 139 of the Credit Contracts and Consumer Finance Act 2003 (2003 No 52).     Section 5(2)(a): replaced, on 30 March 2017, by section 347(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).     Section 5(2)(b): amended, on 2 June 2016, by section 183(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).     Section 5(3): amended (with effect on 3 December 1985), on 22 June 1987 (applying to supplies made on or after 3 December 1985), by section 3(3) of the Goods and Services Tax Amendment Act 1987 (1987 No 103).     Section 5(3A): repealed, on 10 October 2000 (applying on 10 October 2000), by section 86(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(3B): inserted, on 1 April 2014, by section 121(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).     Section 5(3C): inserted (with effect on 1 October 1986), on 30 March 2017, by section 347(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).     Section 5(3C): amended, on 30 March 2025, by section 206(1) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(4): amended, on 17 June 2014, by section 41(2) of the Fair Trading Amendment Act 2013 (2013 No 143).     Section 5(5): amended, on 17 June 2014, by section 41(2) of the Fair Trading Amendment Act 2013 (2013 No 143).     Section 5(5)(a): amended, on 17 June 2014, by section 41(2) of the Fair Trading Amendment Act 2013 (2013 No 143).     Section 5(5)(b): amended, on 17 June 2014, by section 41(2) of the Fair Trading Amendment Act 2013 (2013 No 143).     Section 5(5)(b)(i): amended, on 17 June 2014, by section 41(2) of the Fair Trading Amendment Act 2013 (2013 No 143).     Section 5(6): substituted, on 10 April 1995, by section 3(1) of the Goods and Services Tax Amendment Act 1995 (1995 No 22).     Section 5(6AA): inserted, on 1 January 2013, by section 103 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).     Section 5(6AAB): inserted, on 1 July 2020, by section 16(2) of the Land Transport (Rail) Legislation Act 2020 (2020 No 33).     Section 5(6A): substituted, on 1 May 2011, by section 35(4) of the Land Transport Amendment Act 2009 (2009 No 17).     Section 5(6AB): inserted (with effect on 1 October 1986), on 21 June 2005, by section 155 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).     Section 5(6AB): amended (with effect on 1 July 2017), on 30 March 2022, by section 8(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).     Section 5(6AB): amended, on 1 July 2017, by section 197 of the Fire and Emergency New Zealand Act 2017 (2017 No 17).     Section 5(6AC): inserted (with effect on 1 July 2009), on 8 December 2009, by section 147 of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).     Section 5(6B): replaced, on 1 August 2012, by section 94 of the Road User Charges Act 2012 (2012 No 1).     Section 5(6BB): inserted, on 27 June 2018, by section 7(3) of the Land Transport Management (Regional Fuel Tax) Amendment Act 2018 (2018 No 15).     Section 5(6C): substituted, on 28 February 2002, by section 102(1) of the Electoral Amendment Act 2002 (2002 No 1).     Section 5(6CA): inserted, on 28 February 2002, by section 102(1) of the Electoral Amendment Act 2002 (2002 No 1).     Section 5(6D): inserted (with effect on 1 October 1986), on 28 June 1991, by section 2(1) of the Goods and Services Tax Amendment Act (No 3) 1991 (1991 No 48).     Section 5(6D)(a): amended, on 1 April 2023, by section 124(3) (and see section 124(12) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(6E): replaced, on 30 March 2025, by section 206(2) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(6EB): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).     Section 5(6EB): amended, on 30 March 2025, by section 206(3) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(6EC): inserted, on 1 July 2023, by section 124(4) (and see section 124(13) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(6ED): inserted, on 1 July 2023, by section 124(4) (and see section 124(13) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(6ED)(a): amended, on 30 March 2025, by section 206(4) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(6EE): inserted, on 1 July 2023, by section 124(4) (and see section 124(13) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(6F): inserted, on 28 May 2015, by section 4 of the Taxation (Social Housing Reform) Act 2015 (2015 No 51).     Section 5(6F): amended (with effect on 28 May 2015), on 23 March 2020, by section 242 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).     Section 5(6F): amended, on 1 October 2019, by section 33 of the Kāinga Ora–Homes and Communities Act 2019 (2019 No 50).     Section 5(7)(a): substituted (with effect on 3 December 1985), on 8 August 1986, by section 5(2) of the Goods and Services Tax Amendment Act 1986 (1986 No 43).     Section 5(7)(a) proviso: repealed, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).     Section 5(7)(b): substituted, on 10 October 2000 (applying on and after 1 November 1995), by section 86(3) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(7B): inserted, on 25 November 2003, by section 144(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).     Section 5(7B)(a): amended, on 23 December 2023, by section 6 of the Resource Management (Natural and Built Environment and Spatial Planning Repeal and Interim Fast-track Consenting) Act 2023 (2023 No 68).     Section 5(7C): inserted, on 25 November 2003, by section 144(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).     Section 5(7C)(a): amended, on 23 December 2023, by section 6 of the Resource Management (Natural and Built Environment and Spatial Planning Repeal and Interim Fast-track Consenting) Act 2023 (2023 No 68).     Section 5(7D): repealed, on 6 August 2010, by section 5(2) of the Affordable Housing: Enabling Territorial Authorities Act Repeal Act 2010 (2010 No 101).     Section 5(7E): repealed, on 6 August 2010, by section 5(2) of the Affordable Housing: Enabling Territorial Authorities Act Repeal Act 2010 (2010 No 101).     Section 5(7F): inserted, on 7 August 2020, by section 161 of the Infrastructure Funding and Financing Act 2020 (2020 No 47).     Section 5(8A): inserted (with effect on 1 October 1986), on 24 February 2016, by section 274(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).     Section 5(8A): amended, on 30 March 2022, by section 8(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).     Section 5(8AB): inserted (with effect on 26 February 2015), on 24 February 2016, by section 274(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).     Section 5(8): replaced, on 1 August 2020, by section 129 of the Racing Industry Act 2020 (2020 No 28).     Section 5(9): repealed, on 1 August 2003, by section 69(1) of the Racing Act 2003 (2003 No 3).     Section 5(10): replaced, on 17 July 2013, by section 121(2) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).     Section 5(10B): inserted, on 1 October 2016, by section 53(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 5(11): substituted, on 1 July 2004, by section 374 of the Gambling Act 2003 (2003 No 51).     Section 5(11): amended, on 1 October 2016, by section 53(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 5(11A): repealed, on 1 August 1990, by section 3(1) of the Goods and Services Tax Amendment Act 1990 (1990 No 64).     Section 5(11B): substituted, on 1 July 2004, by section 374 of the Gambling Act 2003 (2003 No 51).     Section 5(11C): substituted, on 1 July 2004, by section 374 of the Gambling Act 2003 (2003 No 51).     Section 5(11CB): inserted (with effect on 1 April 2012), on 30 March 2017, by section 347(3) (and see section 347(4) ) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).     Section 5(11CC): inserted (with effect on 1 April 2012), on 30 March 2017, by section 347(3) (and see section 347(4) ) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).     Section 5(11CC): amended, on 1 August 2020, by section 129 of the Racing Industry Act 2020 (2020 No 28).     Section 5(11D): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 86(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(11D): amended, on 27 March 2001 (applying on and after 10 October 2000), by section 62(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).     Section 5(11E): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 86(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(11E): amended, on 27 March 2001 (applying on and after 10 October 2000), by section 62(2) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).     Section 5(11EA): inserted, on 27 March 2001 (applying on and after 10 October 2000), by section 62(3) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).     Section 5(11F): substituted, on 27 March 2001 (applying on and after 10 October 2000), by section 62(4) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).     Section 5(11G): substituted, on 27 March 2001 (applying on and after 10 October 2000), by section 62(5) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).     Section 5(11G): amended, on 1 December 2019, by section 8(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(11G): amended, on 24 October 2001 (applying on and after 10 October 2000), by section 238(1)(a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).     Section 5(11G)(a): replaced, on 1 December 2019, by section 8(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(11G)(a): amended, on 1 April 2024, by section 124(5) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(11G)(b): replaced (with effect on 1 December 2019), on 31 March 2023, by section 124(6) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(11GA): inserted, on 27 March 2001 (applying on and after 10 October 2000), by section 62(5) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).     Section 5(11GA): amended (with effect on 1 December 2019), on 29 March 2025, by section 206(5) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(11GA): amended (with effect on 10 October 2000), on 24 February 2016, by section 274(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).     Section 5(11H): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 86(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(11I): inserted, on 10 October 2000 (applying on and after 10 October 2000), by section 86(4) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(11I)(a): substituted, on 3 April 2006 (applying for supplies that are made on or after 3 April 2006), by section 285(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).     Section 5(13): amended, on 10 October 2000 (applying on and after 10 October 2000), by section 86(5) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(13) proviso: substituted (with effect on 23 September 1987), on 11 December 1987 (applying to supplies made on or after 23 September 1987), by section 2(1) of the Goods and Services Tax Amendment Act (No 2) 1987 (1987 No 191).     Section 5(13) proviso: amended, on 10 October 2000 (applying on and after 10 October 2000), by section 86(6) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(13) proviso paragraph (b): substituted, on 19 December 1998, by section 416(1) of the Accident Insurance Act 1998 (1998 No 114).     Section 5(13) proviso paragraph (b): amended, on 3 March 2010, pursuant to section 5(1)(b) of the Accident Compensation Amendment Act 2010 (2010 No 1).     Section 5(13) proviso paragraph (b): amended (with effect on 1 January 2005), on 2 November 2012, by section 209(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).     Section 5(13) proviso paragraph (b): amended, on 1 April 2002, by section 338 of the Accident Compensation Act 2001 (2001 No 49).     Section 5(13) proviso paragraph (c): inserted (with effect on 1 January 2005), on 2 November 2012, by section 209(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).     Section 5(13) proviso paragraph (c): amended, on 1 October 2016, by section 53(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 5(13) proviso paragraph (d): inserted, on 1 October 2016, by section 53(4) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 5(13AA): inserted (with effect on 15 May 2018), on 18 March 2019, by section 297(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).     Section 5(13A): amended (with effect on 1 April 2011), on 18 March 2019, by section 297(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).     Section 5(13A): substituted, on 13 November 2003, by section 90 of the Land Transport Management Act 2003 (2003 No 118).     Section 5(13A): amended, on 25 January 2005, pursuant to section 65R(3) of the Public Finance Act 1989 (1989 No 44).     Section 5(13B): inserted, on 2 September 1996 (applying to supplies made on or after 1 October 1986), by section 52(1) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).     Section 5(13B)(b): substituted, on 10 October 2000 (applying on and after 10 October 2000), by section 86(8) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).     Section 5(13C): inserted, on 30 March 2025, by section 206(6) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(13D): inserted, on 30 March 2025, by section 206(6) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(14): substituted, on 6 October 2009, by section 705 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).     Section 5(14B): inserted, on 3 April 2006 (applying for supplies of financial services that are made on or after 3 April 2006), by section 285(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).     Section 5(15): substituted (with effect on 1 April 2011), on 29 August 2011 (applying to supplies made on or after 1 April 2011), by section 236(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).     Section 5(15): amended, on 30 March 2025, by section 206(7) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).     Section 5(15)(c): inserted (with effect on 1 April 2011), on 31 March 2023, by section 124(7) (and see section 124(15) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(15)(d): inserted, on 1 April 2023, by section 124(8) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(16): replaced, on 1 April 2023, by section 124(9) (and see section 124(16) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(16B): inserted, on 1 April 2023, by section 124(9) (and see section 124(16) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(16C): inserted, on 1 April 2023, by section 124(9) (and see section 124(16) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(17): repealed, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 6(2) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).     Section 5(18): repealed (with effect on 24 February 2020), on 30 March 2022, by section 8(4) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).     Section 5(19): repealed, on 1 April 2023, by section 124(10) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(20): added, on 17 October 2002 (applying on and after 1 August 2002), by section 98(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).     Section 5(21): added, on 17 October 2002 (applying on and after 1 August 2002), by section 98(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).     Section 5(22): added, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 6(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).     Section 5(23): replaced, on 1 April 2023, by section 124(11) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(23B): inserted, on 1 April 2023, by section 124(11) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).     Section 5(24): added, on 1 April 2011 (applying to supplies made on or after 1 April 2011), by section 6(3) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).     Section 5(24B): inserted (with effect on 15 May 2018), on 18 March 2019, by section 297(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).     Section 5(25): inserted (with effect on 1 April 2003), on 2 November 2012, by section 209(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).     Section 5(26): inserted (with effect on 1 April 2003), on 2 November 2012, by section 209(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).     Section 5(27): inserted, on 1 October 2016, by section 53(5) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).     Section 5(27): amended, on 1 December 2019, by section 8(3) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(27)(aa): inserted, on 1 December 2019, by section 8(3) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(27)(a): amended, on 1 December 2019, by section 8(4)(a) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(27)(a): amended, on 1 December 2019, by section 8(4)(b) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(27)(b): amended, on 1 December 2019, by section 8(5) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(27)(b)(ii): amended, on 1 December 2019, by section 8(6) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(27)(b)(iii): inserted, on 1 December 2019, by section 8(7) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(28): inserted, on 1 December 2019, by section 8(8) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).     Section 5(29): inserted (with effect on 1 December 2024), on 29 March 2025, by section 206(8) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).