Goods And Services Tax (gst) On E-commerce Transaction In New Zealand

In New Zealand, tax is imposed on the supply of services under the Goods and Services Tax Act of 1985. The Goods and Services Tax (GST) is not applicable to the service physically performed outside New Zealand and the growth of E-commerce has aggravated these distortions by simplifying the means by which suppliers may locate themselves offshore.

The following questions have been addressed in this article:

What are the problems in the application of GST on E-commerce?
How is GST applicable to goods purchased overseas or exported second-hand goods sold through the Internet?


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