From 1 December 2019, the low value threshold will increase to $1,000 and in order to remove the unfair advantage that this will give to non-resident sellers over resident businesses, the NZ government will make non-resident businesses GST register and charge GST at 15%, if their combined low value import sales sold to non-GST registered businesses exceeds the registration threshold of NZ$60,000.
Source: Fiscal Solutions
