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Inland Revenue

Tax Policy

PUBLISHED 16 June 2005

Local authority GST deadline extended

An Order in Council gazetted today gives eight local authorities until 30 June 2009 to change from a payments basis to an invoice basis of accounting for GST. The Far North, Gisborne, Kaipara, Opotiki, Ruapehu, Waitomo, Whakatane and Western Bay of Plenty District Councils have four more years in which to resolve transitional problems associated with shifting to an invoice basis, which has been a requirement since July 2001. For more information see the Order in Council (PDF 76KB).