New Zealand Goods and Services Tax Legislation 2023

This edition of the New Zealand Goods and Services Tax Legislation fully consolidates the Goods and Services Tax Act 1985 to 1 April 2023, incorporating amendments from all legislation to that date and including the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023.

Key amendments include:

• introduction of the new rules for the “platform economy” that require digital platforms to charge and collect GST on items such as food delivery, ride-sharing services and short-term accommodation
• a suite of changes to the apportionment and adjustment rules, including the introduction of a principal purpose test for goods and services acquired for $10,000 or less
• amendments to the place of supply rules for remote services and distantly taxable goods
• a raft of remedial amendments.

The book contains:

• Goods and Services Tax Act 1985
• Comprehensive summary of amendments
• Extensive history notes
• Detailed index.