New Zealand Legislation: Acts

19AB Local authorities accounting on payments basis on and after 1 July 2001

• The Governor-General may, by Order in Council, specify—

  • (a) a local authority that may continue to account for tax payable on a payments basis under section 19 on and after 1 July 2001; and

  • (b) the period for which the local authority may continue to account for tax payable on a payments basis under section 19.

  Section 19AB was inserted by section 97(1) Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39), with application as from 10 October 2000.