Date posted: 10/10/2022 2 min read

Have your say: open New Zealand consultation items

Help shape NZ tax policy and guidance.

In brief

  • GST – Section 58: Specified agents of incapacitated persons, and mortgagees in possession.

 GST – Section 58: Specified agents of incapacitated persons, and mortgagees in possession 

This draft interpretation statement considers the application of section 58 of the Goods and Services Tax Act 1985.  Section 58 covers the GST implications where there is a specified agent of an incapacitated person or a mortgagee is in possession of land or property of a mortgagor.

Consultation closes 8 November 2022

Read the draft items

You can access the draft consultation items on Inland Revenue's Tax Technical Website.

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