Page-1
Sheet.22
Rectangle
Non-resident
Non-resident
Ellipse
NZ customers
NZ customers
Sheet.25
Sheet.26
Low-tax country
Low-tax country
Sheet.27
NZ
NZ
Sheet.28
Sales
Sales
Rectangle.23
NZ subsidiary
NZ subsidiary
Sheet.30
Sheet.31
Sheet.32
100%
100%
Rectangle.22
Manufacturer
Manufacturer
Sheet.34
Sheet.35
Sales
Sales
Sheet.36
Sheet.37
Third country
Third country
Sheet.38
Sheet.39
Physical supply of goods
Physical supply of goods
Sheet.40
Sheet.41
Sales
Sales