New Zealand


  • Service: Tax
  • Type: Business and industry issue
  • Date: 10/05/2013

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John Cantin

John Cantin

Partner - Tax

+64 4 816 4518

Peter Scott

Peter Scott

Lead partner - Indirect Tax

+64 9 367 5852


Taxmail - Issues Paper on GST and body corporates 

Issue 1 - May 2013 


New Zealand’s more than 20,000 body corporates will be affected by Inland Revenue’s latest  Issues Paper on whether a body corporate is able to register for GST.


The Issues Paper comes to conclusions of principle which are generally applied and accepted. Tying those principles to the operations of a body corporate, and to the Unit Titles Act, would go some way to making the conclusions more convincing in our view.


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We welcome the release of the Issues Paper. 
It tackles a difficult area of GST that has a wide impact on the activities of New Zealanders, particularly in the context of dealing with leaky building issues and insurance claims from the Canterbury earthquakes.
As a starting point, for GST to apply, a series of questions need to be answered: see our taxmail PDF.


Our tax advisory team has the skills and commitment to help you to be competitive and compliant in all areas of business tax.
Taxmail - Comment on topical tax issues from KPMG NZ Tax. 
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