New Zealand


  • Service: Tax
  • Type: Business and industry issue
  • Date: 5/07/2013

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Peter Scott

Peter Scott

Lead Partner, Indirect Tax

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Submission - GST treatment of immigration and other services 

We support the general approach taken in the issues paper, particularly regarding the following:


  • The treatment of supplies made to a non-resident who visits New Zealand during the period of service, provided that visit is not in direct connection with the service performed (paragraph 1.5)


  • Switching off the retrospective application of the tax residency rules in relation to the application of the zero-rating rule (paragraph 1.6)


However, there are certain areas where we believe improvements could be made to remain consistent with the scheme and purpose of the Goods and Services Tax Act 1985.


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