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New Zealand moves to reduce GST VAT unfair gains and GST grouping rules

  • VAT
  • 09 May 2013 | Richard Asquith

New Zealand moves to reduce GST VAT unfair gains and GST grouping rules

The New Zealand tax office to change the rules on Goods & Services Tax (GST) refunds to prevent companies benefiting from incorrect collections from their consumers.

This would mean companies could only recover overpaid GST due back if it can prove that the GST had been forwarded to their customers.  This would place a high administrative burden on the companies.

In a separate proposal, the New Zealand GST authorities are to no longer allow non-New Zealand based companies to joining local GST Groups.  GST Groups help reduce tax compliance and payments between related companies.


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 is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.