Statute
Section 311 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Goods and services tax not payable on penalties or fines
Text of the provision Official document
311 Goods and services tax not payable on penalties or fines To avoid doubt, goods and services tax under the Goods and Services Tax Act 1985 is not payable in respect of any fine, penalty, or interest that is payable under this Act or any of the former Acts.
Official source: legislation.govt.nz
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