Fully consolidates the Goods and Services Tax Act 1985 to 1 January 2013. A comprehensive summary of amendments, history notes and full index are included.Section 78F(7) has therefore been amended to provide that if an agent does not have a registration number, their tax file number may be provided in its place. ... Reverse charge rules Changes have been made to the reverse charge rules to ensure that they operate as intended and with ... A supply of an interest in land will not be zero-rated if the supply is made periodically and: 0 an upfront payment isanbsp;...
|Title||:||New Zealand Goods and Services Tax Legislation (2013 edition)|
|Author||:||CCH New Zealand Ltd|
|Publisher||:||CCH New Zealand Limited - 2013-07-01|