New Zealand Updates GST Taxable Activity Definition and Clarifies Key Terms for Businesses

• New Zealand’s Commissioner of Inland Revenue released an interpretation statement clarifying the definition of “taxable activity” for GST purposes.
• The statement replaces two previous guidelines from 1990 and 1995.
• It explains key terms like “activity”, “carried on”, and “continuously or regularly”, and notes that one GST registration can cover multiple taxable activities.
• Entities cannot split a single taxable activity across multiple entities to avoid the NZD 60,000 GST registration threshold.
• The statement provides guidance and examples but acknowledges it cannot address every possible real-life situation.

Source: vatabout.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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