New Zealand


  • Service: Tax
  • Type: Business and industry issue
  • Date: 19/03/2013

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Peter Scott

Peter Scott

Partner, Tax

+64 9 367 5852

Indirect Tax

We can help you with GST compliance, property, software based reviews of systems and cross border issues.

Submission on the 'GST remedial issues' paper 

KPMG is pleased to make a submission on the GST remedial issues Officials’ Issues Paper (the “Issues Paper”), released in December 2012.
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  • Hire purchase time of supply rule and land transactions
  • GST treatment of directors’ fees
  • Apportionment rules
  • Zero-rating of land rules
  • “Dwelling” and “commercial dwelling” definitions
  • Credit Notes
Tax submissions - Submissions on draft tax legislation, Government discussion documents and issues papers, & various tax interpretation statements released by the New Zealand Inland Revenue.