VATLive > Blog > GST > New Zealand GST update - Avalara

New Zealand GST update

  • Mar 16, 2017 | Richard Asquith

New Zealand GST update

New Zealand is to implement a number of changes to its GST Act which will come into force on 1 April 2017.  These include:

  • Extension of the Goods and Services Tax only registration regime for non-resident businesses to simplify compliance
  • Easement of the partial exemption rules and calculation for large companies
  • Limitations to the application of zero-rating on land-related services for non-residents clients
  • Extension of zero-rating for exported boats and aeroplanes

Latest New Zealander news

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.