New Zealand GST update

Fri 17th Mar 2017

New Zealand is to implement a number of changes to its GST Act which will come into force on 1 April 2017.  These include:

  • Extension of the Goods and Services Tax only registration regime for non-resident businesses to simplify compliance
  • Easement of the partial exemption rules and calculation for large companies
  • Limitations to the application of zero-rating on land-related services for non-residents clients
  • Extension of zero-rating for exported boats and aeroplanes


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BAM