New Zealand Technical updates from the tax authorities 28 March 202273 views1 min read Determinations COV 22/10: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period Technical decision summaries TDS 22/02: Whether GST taxable activity and whether in business TDS 22/03: GST – Deemed consideration for taxable supply Source: govt.nz Taxable person Taxable transaction New Zealand consults on taxation of the gig and sharing economy Tax Bill: GST Grouping/Second hand goods
