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Category GOODS AND SERVICES TAX - Index of the New Zealand
Tax Information Bulletin.

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Thu 16 May 05:31 AM

Stats: Volumes: 8, Issues: 76, Articles: 1421  

GOODS AND SERVICES TAX

Volume Issue ID Title
32 11002 COV 20/11: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period

32 10001 CS 20/05: GST treatment of payments received by a GST registered body corporate from the Ministry of Business, Innovation and Employment under the Leaky Homes Financial Assistance Package
  • Entity: MINISTRY OF BUSINESS, INNOVATION AND EMPLOYMENT


32 09001 Infrastructure Funding and Financing Act 2020

32 08011 COV 20/09: Variation to sections 52(3) and 52(4) of the Goods and Services Tax Act 1985

32 07024 IS 20/05: GOODS AND SERVICES TAX - SUPPLIES OF RESIDENCES AND OTHER REAL PROPERTY

32 07021 BR PUB 20/06: Income Tax and Goods and Services tax - Director's liability and the COVID 19 'safe harbour' in schedule 12 to the Companies Act 1993

32 06013 CSUM 20/05: Taxpayer ordered by Court of Appeal to pay increased security for costs

32 06011 CS 20/02: Trophy hunting and the GST treatment of the 'Trophy Fee'

32 06010 IS 20/04: Goods and services tax: GST treatment of short-stay accommodation

32 06008 IS 20/02: Goods and services tax - supplies by New Zealand hunting outfitters and taxidermists to overseas hunters

32 06003 COV 20/03: Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period

32 05009 COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - GST ON COVID-19 RELATED SOCIAL ASSISTANCE PAYMENTS

32 04076 GST ON LOW-VALUE IMPORTED GOODS REMEDIALS

32 04075 GST DEDUCTIONS FOR CAPITAL RAISING COSTS OF PARTICIPATORY SECURITIES

32 04066 SELF-CORRECTING CERTAIN ERRORS IN SUBSEQUENT RETURNS

32 04056 AMEND THE DATE A GOODS AND SERVICES TAX CREDIT BECOMES AVAILABLE FOR A TAXPAYER TO USE

32 02003 CS 20/01: GST liability for insurance and settlement payments to third party claimants - Section 5(13) of the Goods and Services Tax Act 1985

32 01017 Commissioner successful in donations GST case

31 09014 QB 19/12: What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit?

31 08045 Remedial amendments - TREATMENT OF ARRANGING SERVICES RELATING TO GOODS OFFSHORE

31 08043 Remedial amendments - GST - DEFINITION OF 'ASSOCIATED PERSONS'

31 08042 Remedial amendments - GST - CAPITAL RAISING COSTS

31 08041 Other policy changes - GST EXEMPTION FOR RESIDENTIAL PROPERTY THAT IS SOLD AFTER BEING SUB-LET FOR FIVE OR MORE YEARS

31 08014 GST on low-value imported goods - Optional rules aimed at reducing costs for suppliers

31 08013 GST on low-value imported goods - Administration of the supplier registration system

31 08012 GST on low-value imported goods - Reverse charge (GST-registered recipient of remote services)

31 08011 GST on low-value imported goods - Methods for electronic marketplaces and redeliverers to determine GST treatment of supplies

31 08010 GST on low-value imported goods - Converting foreign currency amounts to New Zealand dollars

31 08009 GST on low-value imported goods - Vouchers

31 08008 GST on low-value imported goods - Preventing double taxation

31 08007 GST on low-value imported goods - New Zealand-resident agents

31 08006 GST on low-value imported goods - Redeliverers

31 08005 GST on low-value imported goods - Marketplaces

31 08004 GST on low-value imported goods - Special rules for certain businesses

31 08003 GST on low-value imported goods - Distantly taxable goods supplied to GST-registered businesses

31 08002 GST on low-value imported goods - Scope of the new GST rules

31 08001 GST on low-value imported goods

31 07007 QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

31 06013 High Court clarifies that the insuring of an identified risk is not a financial service and the premia paid are not exempt from tax pursuant to ss 3(1)(h) and 3(1)(l) of the Goods and Services Tax Act 1985
  • Entity: Provident Insurance Corp Ltd


31 06005 QB 19/09: Can I register for GST if I supply short-stay accommodation to guests in my home or holiday home?

31 04044 Remedial items - FINANCIAL ARRANGEMENT RULES - TREATMENT OF SOME FOREIGN CURRENCY AGREEMENTS FOR THE SUPPLY OF GOODS AND SERVICES

31 04043 Remedial items - GST REMEDIAL AMENDMENTS

31 04034 Other policy matters - GST AND ASSETS SOLD BY NON-PROFIT BODIES

31 04027 Other policy matters - TAX STATUS OF PUBLIC PURPOSE CROWN CONTROLLED COMPANIES AND PUBLIC AUTHORITIES

31 04021 Modernising tax administration - Other items - INCREMENTAL LATE PAYMENT PENALTIES ON IMPUTATION AND MAORI AUTHORITY CREDIT ACCOUNTS

31 02002 OS 19/01: Exemption from electronic filing

31 01004 QB 18/15: GST - when will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated?

31 01003 IS 18/07: Goods and services tax - zero-rating of services related to land

30 11007 Parents payments to private school were not unconditional gifts, but were consideration for the supply of education services and subject to GST

30 11005 Horse racing club entitled to GST input deduction on stakes paid to GST-registered riders and trainers
  • Entity: CANTERBURY JOCKEY CLUB INC
  • Entity: New Zealand Thoroughbred Racing


30 10002 IS 18/04: Goods and services tax - single supply or multiple supplies

30 09007 The Authority confirmed the assumption that all matters at issue are to be determined in one trial because that would normally be the most expeditious and efficient manner for dealing with a proceeding

30 09005 QB 18/14: GST treatment of fees that suppliers charge customers for using a credit or debit card

30 09002 Notice of withdrawal of a public ruling - BR Pub 05/01 Bad debts - writing off debts as bad

30 09001 BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad

30 08005 Enforcement Proceedings, Judicial Review and Interim Relief
  • Entity: Shane Warner Builders Ltd


30 08002 SPS 18/03: Effective date of GST registrations

30 08001 IS 18/02: Goods and services tax - GST treatment of distributions made by a trading trust to a beneficiary

30 07001 BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools

30 05010 Company liquidator who misapplied GST refund ordered to pay compensation

30 03007 QB 18/06: Can a registered person issue a combined tax invoice and credit or debit note?

30 02008 Part of claim that did not comply with strict procedural requirements struck out by Taxation Review Authority

29 11003 Court of Appeal confirms who can file a GST return
  • Entity: Tamaki Rugby League Incorporated


29 11001 SPS 17/02 Six-monthly GST return filing

29 10004 IS 17/08: Goods and services tax - compulsory zero-rating of land rules (general application)

29 09007 OS 17/01: GST and costs associated with mortgagee sales

29 08007 Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived

29 07009 A question of standing
  • Entity: TAMAKI RUGBY LEAGUE INCORPORATED


29 06004 Commissioner's operational position on horse racing syndicates incorrectly registered for GST

29 06003 QB 17/04: Goods and services tax - whether a racing syndicate can be a registered person

29 05027 TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST group filing - liability of departing member for unpaid tax

29 05026 TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Output tax by purchaser who acquires zero-rated land

29 05025 TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: No apportionment for de minimis exempt use

29 05024 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Financial services and options

29 05023 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Deemed supply of financial products upon deregistration

29 05022 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Sales under a security interest where an incorrect statement is provided

29 05021 TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Agents acting for purchasers

29 05020 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Time of supply when consideration is unknown

29 05019 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Alignment of the time period to repay overpaid GST

29 05018 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Secondhand goods and variation of price

29 05017 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Bodies corporate

29 05016 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Racing and prizes

29 05015 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Value of entertainment expenses

29 05014 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Grouping limited partnerships

29 05013 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Adjustments and exported goods

29 05012 TAXATION (ANNUAL RATES FOR 2016–17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Goods and services connected with exported boats and aircraft

29 05011 TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST and capital raising costs

29 05008 TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017

29 04038 IS 17/03: Goods and services tax - single supply or multiple supplies

29 04032 Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Land remedials - RLWT calculation - GST

29 04017 Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LATE PAYMENT PENALTY

29 04012 Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: SIMPLIFIED BUSINESS TAX PROCESSES - Use-of-money interest and transfers of tax

29 03002 Commentary on Public Ruling BR Pub 17/03

29 03001 BR Pub 17/03: Goods and Services Tax - traffic enforcement activities by local authorities - GST output tax on infringement fees retained - treatment of fines - GST input tax on acquisition of goods and services

28 09004 Taxation Review Authority finds no taxable activity and upholds the Commissioner's GST reassessments and deregistration

28 06023 QB 16/04: GOODS AND SERVICES TAX - GST TREATMENT OF PARTNERSHIP CAPITAL CONTRIBUTIONS

28 06004 TAXATION (RESIDENTIAL LAND WITHHOLDING TAX, GST ON ONLINE SERVICES, AND STUDENT LOANS) ACT 2016 - GST ON CROSS-BORDER SUPPLIES OF REMOTE SERVICES

28 06003 TAXATION (RESIDENTIAL LAND WITHHOLDING TAX, GST ON ONLINE SERVICES, AND STUDENT LOANS) ACT 2016

28 05009 QB 16/03: GOODS AND SERVICES TAX - GST TREATMENT OF BARE TRUSTS

28 04011 INTERPRETATION OF SECTION 2A(1)(a): ASSOCIATED PERSONS FOR THE PURPOSES OF THE GOODS AND SERVICES TAX ACT 1985

28 04007 THE AUTHORITY FINDS NO TAXABLE ACTIVITY AND UPHOLDS THE COMMISSIONER'S REASSESSMENTS

28 04005 QB 16/02: GST - WHAT IS THE CORRECT RATE OF GST TO CHARGE ON LEGAL SERVICES PROVIDED TO NEW ZEALAND RESIDENT OWNERS OF LAND BEING COMPULSORILY ACQUIRED?

28 03005 COMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04

28 03004 Public Rulings BR Pub 16/04: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR PURCHASER

28 03003 Public Rulings BR Pub 16/03: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR VENDOR

28 03002 Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR

28 03001 Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR

28 01013 QB 15/14: GOODS AND SERVICES TAX - PROGRESS PAYMENTS ON BOATS TO BE EXPORTED BY SUPPLIER

27 11003 APPENDIX 1: GST SUPPLIES MADE BY RETIREMENT VILLAGES TO RESIDENTS

27 11002 IS 15/02: GOODS AND SERVICES TAX - GST AND RETIREMENT VILLAGES

27 09003 IS 15/01: GST AND THE COSTS ASSOCIATED WITH MORTGAGEE SALES

27 07003 APPENDIX 1: DOES A DIRECTOR NEED TO RETURN GST ON THEIR FEES?

27 07002 COMMENTARY ON PUBLIC RULING BR PUB 15/10

27 07001 PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS' FEES

27 05026 TRA CONSIDERS IT HAS NO JURISDICTION TO CONSIDER GST PERIODS

27 04016 Commissioner successful in associating two companies under section 2a(1) of the Goods and Services Tax Act 1985

27 03010 INPUT TAX DEDUCTIONS LIMITED UNDER S 21HB WHERE THE SUPPLIER AND THE RECIPIENT ARE ASSOCIATED PERSONS

27 03002 COMMENTARY ON PUBLIC RULING BR PUB 15/03

27 03001 PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND

27 02004 COMMENTARY ON PUBLIC RULINGS BR PUB 15/01 AND 15/02

27 02003 PUBLIC RULING BR PUB 15/02: GOODS AND SERVICES TAX - COASTAL PERMITS AND CERTIFICATES OF COMPLIANCE – SECONDHAND GOODS INPUT TAX DEDUCTIONS

27 02001 PUBLIC RULINGS BR PUB 15/01 AND BR PUB 15/02: SECONDHAND GOODS INPUT TAX DEDUCTIONS - FISHING QUOTA, COASTAL PERMITS AND CERTIFICATES OF COMPLIANCE

27 01011 RELATIONSHIP PROPERTY AGREEMENTS - GST IMPLICATIONS

27 01010 QB 14/14: GST - LATE RETURN CHARGES (INCLUDING LIBRARY FINES AND PARKING OVERSTAY CHARGES)

27 01009 QB 14/13: GST - LOTTERIES, RAFFLES, SWEEPSTAKES AND PRIZE COMPETITIONS

26 10010 HIGH COURT GUIDANCE ON GST 'ASSOCIATED PERSONS' TEST

26 10006 QB 14/10: GST – WHETHER A BINDING CONTRACT ALWAYS ESTABLISHES A TRANSACTION GIVING RISE TO A SUPPLY FOR SECTION 9(1) PURPOSES

26 10005 DECISION NOT TO REISSUE PUBLIC RULING BR PUB 08/04: PROJECTS TO REDUCE EMISSIONS PROGRAMME - GST TREATMENT

26 09001 PUBLIC RULING BR PUB 14/06: PAYMENTS MADE BY PARENTS OR GUARDIANS OF STUDENTS TO STATE SCHOOLS - GST TREATMENT

26 07092 GST IMPLICATIONS ON THE SUPPLY OF EQUIPMENT

26 07082 QB 14/06: GST - HIRE FIRM SECURITY BONDS

26 07045 OTHER POLICY MATTERS - GST - OTHER REMEDIAL AMENDMENTS

26 07044 OTHER POLICY MATTERS - GST - SCOPE OF THE 'HIRE PURCHASE' DEFINITION

26 07043 OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR NEWLY DEFINED COMMERCIAL DWELLINGS

26 07042 OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR COMMERCIAL DWELLING ACQUISITION COSTS BEFORE 1 OCTOBER 1986

26 07041 OTHER POLICY MATTERS - GST - WASH-UP RULE FOR TAXABLE OR NON-TAXABLE USE

26 07040 OTHER POLICY MATTERS - GST - ALLOWING INPUTS TO REGISTERED PERSONS SUBJECT TO THE DOMESTIC REVERSE CHARGE

26 07039 OTHER POLICY MATTERS - GST - NON-RESIDENT REGISTRATION RULES
  • Entity: CUSTOMS


26 07038 OTHER POLICY MATTERS - GST - NON-PROFIT BODIES EXEMPTION

26 07037 OTHER POLICY MATTERS - GST - ZERO-RATED SERVICES SUPPLIED TO NON-RESIDENTS

26 07036 OTHER POLICY MATTERS - GST - ZERO-RATING TOOLING COSTS

26 07035 OTHER POLICY MATTERS - GST - PROCUREMENT OF A LEASE

26 07034 OTHER POLICY MATTERS - GST - SURRENDERS AND ASSIGNMENTS OF INTERESTS IN LAND

26 07033 OTHER POLICY MATTERS - GST - DIRECTORS FEES

26 07032 OTHER POLICY MATTERS - GST - CHANGE OF TAX RESIDENCY FOR GST PURPOSES

26 07031 OTHER POLICY MATTERS - GST - DWELLING DEFINITION - RETIREMENT ACCOMMODATION

26 07030 OTHER POLICY MATTERS - GST

26 06001 Revenue Alert: RA 14/01: DONATIONS TAX CREDIT - WHETHER PAYMENTS MADE TO A PRIVATE EDUCATION CENTRE OR CHILDCARE CENTRE ARE GIFTS AND THE DONOR ENTITLED TO A DONATIONS TAX CREDIT; WHETHER PAYMENTS ARE LIABLE TO GST

26 05011 QB 14/03: GST - TRANSFER OF INTEREST IN A PARTNERSHIP

26 04028 REWRITE ADVISORY PANEL REMEDIAL ITEMS - WITHHOLDING OF TAX FROM SCHEDULAR PAYMENTS

26 01010 UNSUCCESSFUL CLAIM FOR RECOVERY OF A STATUTORY DEBT OWING UNDER SECTION 46 OF THE GOODS AND SERVICES TAX ACT, UNSUCCESSFUL APPLICATION FOR JUDICIAL REVIEW

26 01006 RULE IN MANNIX UPHELD
  • Entity: GJ MANNIX LIMITED
  • Entity: ENGINEER ONLINE LIMITED





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