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New Zealand update

Recent GST developments in New Zealand

Pages 21-26 | Published online: 20 Apr 2017
 

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.

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