Taxation (Social Housing Reform) Act 2015
Taxation (Social Housing Reform) Act 2015
Public Act |
2015 No 51 |
|
Date of assent |
27 May 2015 |
|
Commencement |
see section 2 |
Contents
The Parliament of New Zealand enacts as follows:
1 Title
This Act is the Taxation (Social Housing Reform) Act 2015.
2 Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3 Principal Act
This Act amends the Goods and Services Tax Act 1985 (the principal Act).
4 Section 5 amended (Meaning of term supply)
After section 5(6E), insert:
(6F)
For the purposes of this Act, the amount payable by the Crown or the agency under the Housing Restructuring and Tenancy Matters Act 1992 under a reimbursement agreement or a tailored agreement under that Act for the provision of accommodation in social housing is treated as consideration for the supply of accommodation in a dwelling by way of hire.
Legislative history
21 May 2015 |
Divided from Social Housing Reform (Flexible Purchasing and Remedial Matters) Bill (Bill 21–1), third reading |
|
27 May 2015 |
Royal assent |
This Act is administered by the Inland Revenue Department.