Goods and Services Tax Act 1985 (New Zealand)
E897956
The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Goods and Services Tax Act 1985 | 2 |
| Goods and Services Tax Act 1985 (New Zealand) canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T11006731 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax Act 1985 (New Zealand) Context triple: [Inland Revenue Department (New Zealand), appliesTaxLaw, Goods and Services Tax Act 1985 (New Zealand)]
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A.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
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B.
Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
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C.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
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D.
Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
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E.
GST
GST (Goods and Services Tax) is a value-added consumption tax levied on most goods and services sold for domestic use in Canada.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Goods and Services Tax Act 1985 (New Zealand) Target entity description: The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
-
A.
Goods and Services Tax (Australia)
Goods and Services Tax (Australia) is a broad-based value-added tax introduced in 2000 that applies to most goods and services consumed in Australia.
-
B.
Inland Revenue Department (New Zealand)
The Inland Revenue Department (New Zealand) is the government agency responsible for administering the country’s tax system and related social policy programs.
-
C.
Excise Tax Act (Canada)
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
D.
Code général des impôts
The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
-
E.
GST
GST (Goods and Services Tax) is a value-added consumption tax levied on most goods and services sold for domestic use in Canada.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
Act of Parliament of New Zealand
ⓘ
primary legislation ⓘ tax statute ⓘ |
| administeredBy |
Commissioner of Inland Revenue
ⓘ
Inland Revenue Department (New Zealand) ⓘ |
| appliesTo |
New Zealand residents and certain non-residents making supplies in New Zealand
ⓘ
businesses registered for GST ⓘ certain imported services and digital services ⓘ imported goods ⓘ supplies of goods in New Zealand ⓘ supplies of services in New Zealand ⓘ |
| contains |
provisions on GST adjustments and apportionment
ⓘ
provisions on GST grouping and special schemes ⓘ provisions on GST registration thresholds ⓘ |
| country | New Zealand ⓘ |
| defines |
consideration for GST purposes
ⓘ
place of supply rules ⓘ taxable person for GST purposes ⓘ taxable supplies ⓘ time of supply rules ⓘ |
| establishes | New Zealand GST system ⓘ |
| governs |
GST input tax credits
ⓘ
GST invoicing requirements ⓘ GST on exports ⓘ GST on goods ⓘ GST on imports ⓘ GST on services ⓘ GST output tax ⓘ GST returns and filing obligations ⓘ administration of GST ⓘ charging of GST ⓘ collection of GST ⓘ exempt supplies ⓘ registration for GST ⓘ zero-rated supplies ⓘ |
| jurisdiction | New Zealand ⓘ |
| language | English ⓘ |
| legalForce | in force, as amended ⓘ |
| legalSystem | New Zealand law ⓘ |
| purpose |
to impose a broad-based consumption tax on goods and services
ⓘ
to provide rules for the collection of GST revenue ⓘ |
| regulates | Goods and Services Tax (GST) in New Zealand ⓘ |
| relatedTo |
Income Tax Act 2007 (New Zealand)
ⓘ
Tax Administration Act 1994 (New Zealand) ⓘ |
| shortTitle | Goods and Services Tax Act 1985 ⓘ |
| subjectMatter |
consumption tax
ⓘ
goods and services tax ⓘ value-added tax ⓘ |
| typeOfTax | multi-stage value-added tax ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Goods and Services Tax Act 1985 (New Zealand) Description of subject: The Goods and Services Tax Act 1985 (New Zealand) is the primary legislation that establishes and governs New Zealand’s value-added consumption tax system, including the rules for charging, collecting, and administering GST.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Goods and Services Tax Act 1985 (New Zealand)
Inland Revenue Department (New Zealand)
→
appliesTaxLaw
→
Goods and Services Tax Act 1985 (New Zealand)
ⓘ
linked to: Goods and Services Tax Act 1985 (New Zealand)
Tax Administration Act 1994 (New Zealand)
→
relatedTo
→
Goods and Services Tax Act 1985 (New Zealand)
ⓘ