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Regulatory impact statement

Regulatory Impact Assessment: GST refunds using credit notes

Issue date: 
Thursday, 21 April 2022
Corporate author: 
View point: 
Document Date: 
Wednesday, 23 Oct 2019
Publication category: 
Ministerial Portfolio: 
  • Legislation: Goods and Services Tax Act 1985
  • Ministerial portfolio: Minister of Revenue
  • RIA on Inland Revenue Department website at April 2022: GST refunds using credit notes
  • Assessment: RIA adequacy assessed by authoring agency.
Last updated: 
Thursday, 21 April 2022