Tax Treatment of Computer Software in New Zealand

In New Zealand, there are no specific provisions in tax laws relating to e-commerce. The medium through which the transaction occurs does not alter the taxability of the transaction in New Zealand. In New Zealand, there are two types of taxes in relation to computer software namely Income tax and Goods and Services Tax (GST).

The following questions have been addressed in this article:

How is the income derived from the supply of computer softwares by a New Zealand resident taxed?
How is income derived from the supply of computer softwares in New Zealand by an overseas resident taxed?
Is there any tax on the income received by Internet Service Providers in New Zealand?
How is the income derived from selling of domain names taxed?

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