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 period: 28 September to 8 November 2022
Send feedback to [email protected]
Source: govt.nz
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