Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698752316849.pdf (New Zealand)
2020/44 Goods and Services Tax (Grants and Subsidies) Amendment Order 2020 Patsy Reddy, Governor-General Order in Council At Wellington this 23rd day of March 2020 Present: The Right Hon Jacinda Ardern presiding in Council This order is made under section 5(6E) of the Goods and Services Tax Act 1985 on the advice and with the consent of the Executive Council.
1 2 3 4 1 2 Title Commencement Principal order Schedule amended Contents Order Page 1 1 2 2 Title This order is the Goods and Services Tax (Grants and Subsidies) Amendment Order 2020.

Commencement This order comes into force on 24 March 2020.

1 cl 3 3 4 Goods and Services Tax (Grants and Subsidies) Amendment Order 2020 2020/44 Principal order This order amends the Goods and Services Tax (Grants and Subsidies) Order 1992 (the principal order).
Schedule amended In the Schedule, after clause 9, insert: 10 11 Any payment made by the Ministry of Social Development on behalf of the Crown in relation to wages or other income as a consequence of COVID-19.

Any payment made by the Ministry of Social Development on behalf of the Crown in relation to leave taken as a consequence of COVID-19.

Michael Webster, Clerk of the Executive Council.

Explanatory note This note is not part of the order, but is intended to indicate its general effect.
This order, which comes into force on 24 March 2020, amends the Goods and Ser- vices Tax (Grants and Subsidies) Order 1992.
The effect of this amendment is to declare the following payments made by the Min- istry of Social Development on behalf of the Crown not to be taxable grants or subsi- dies for the purposes of section 5(6D) of the Goods and Services Tax Act 1985: • • any payment in relation to wages or other income as a consequence of COVID-19: any payment in relation to leave taken as a consequence of COVID-19.

This means no GST is payable in relation to the payments.
Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 23 March 2020.

This order is administered by the Inland Revenue Department.

Wellington, New Zealand: Published under the authority of the New Zealand Government—2020 2