Officials in New Zealand have released proposals to change the goods and services tax (GST) rules for a number of commercial activities. The changes include measures that would:
By and large, the proposals are technical changes to achieve the desired policy outcomes and to minimise compliance costs for business. These changes are consistent with treating GST a broad-based tax, and are not expected to affect business.
Read a September 2015 report [PDF 440 KB] prepared by the KPMG member firm in New Zealand: GST – something for everyone
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