Fully consolidates the Goods and Services Tax Act 1985 to 1 January 2013. A comprehensive summary of amendments, history notes and full index are included.

This book contains the full text of the Goods and Services Tax Act 1985 (as amended), together with the Goods and Services Tax (grants and subsidies) Order 1992, the Goods and Services Tax (Local authorities accounting on payments basis) Order 2005 -- Foreword.Legislative changes made on or after 1 January 2008 can be found in the publisher's loose-leaf reporting service New Zealand Goods and Services Tax Guide. Includes index.