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New Zealand’s GST and gaming duty measures taking effect for remote sellers

  • A new offshore gaming duty will apply at a rate of 12% to remote gambling supplied to New Zealand residents.
  • New Zealand’s goods and services tax (GST) platform economy rules take effect on 1 April 2024.
  • A transitional rule will allow electronic marketplace operators to exclude contracts for short-stay or visitor accommodation entered into before 1 April 2024.

Source EY


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