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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Consultation
Last updated 18 August 2015
Closing date 25 September 2015
Status Complete

GST and online purchases

A Government discussion document, GST: Cross-border services, intangibles and goods, seeks feedback on proposals for the collection of GST on online purchases of services and intangibles. It also discusses the collection of GST on low-value imported goods.

Submissions closed on 25 September 2015.

A summary of the GST: Cross-border services, intangibles and goods discussion document, available at SlideShare.

Alternative formats available for the summary: PDF (518 KB), PowerPoint (1.08 MB).