Notes
1 OECD (2015), International VAT/GST Guidelines, http://www.oecd.org/tax/consumption/international-vat-gst-guidelines.pdf
2 Ibid, para 1.16.
3 Ibid para 3.114.
4 Goods and Services Tax Act 1985 (“GST Act”) (New Zealand), s 54B.
5 Ibid, ss 54B(1), 19(1B).
6 See Inland Revenue (New Zealand) – Policy Advice Division, GST: Business to Business neutrality across borders, a government discussion document about GST on cross-border supplies between businesses (August 2011), http://taxpolicy.ird.govt.nz/sites/default/files/2011-dd-gst-businesstobusiness.pdf, paras 3.5–3.9.
7 GST Act, s 8(3)(c); also see Taxation (Residential Land Withholding Tax, GST on Online Services and Student Loans) Bill 2015.
8 GST Act, s 2(1).
9 Ibid, ss 5(13), 10(14).
10 Ibid, ss 60D(1), 5(10B).
11 Ibid, s8(4B).
12 Ibid, 25(5B).
13 Ibid, s 20(3)(dc).
14 OECD, International VAT/GST Guidelines, above n 1, paras 3.177–3.179.