The GST changes for New Zealand outlined below were enacted on 30 March 2022 with a delayed implementation date of 1 April 2023.
They are subject to the remedial GST changes included in the Taxation (Annual Rates for the 2022-23, Platform Economy, and Remedial Matters) Bill (No2), which was released on the 8 September 2022.
The remedial GST changes have not yet been enacted, but we do expect them to be close to their final form.
Source KPMG
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
