This draft interpretation statement considers the application of section 58 of the Goods and Services Tax Act 1985. Section 58 covers the GST implications where there is a specified agent of an incapacitated person or a mortgagee is in possession of land or property of a mortgagor.
Consultation period: 28 September to 8 November 2022
Send feedback to [email protected]
Source: govt.nz
Latest Posts in "New Zealand"
- Commissioner’s View on GST Taxable Activity Definition and Legal Interpretation
- New Zealand’s e-Invoicing Mandate: Transition, Compliance, and Benefits for Businesses and Government
- GST Ruling: Accommodation Supply in Commercial Dwelling and Input Tax Deductions Eligibility
- New Zealand Customs Updates GST Refund Process for Importers and Extends Application Period
- New Zealand Mandates E-Invoicing for Public Agencies by 2026 to Enhance Efficiency and Transparency
