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GST Exemption for the Supply of Portable Units on Residential Accommodation

The GST exemption for the supply of portable units of housing was clarified in Technical Decision Summary No. 22/13, which was published by the New Zealand Inland Revenue. A taxpayer asked for a reimbursement of the GST they had paid for the one-time delivery and installation of movable housing units, which were rented out on a weekly basis.

Source: GVC

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