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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 31 August 2020

Cabinet paper DEV-19-SUB-0315: GST amendments for inclusion in the next omnibus taxation bill

Information release for proposed changes to GST and telecommunications services and GST and credit notes.

The changes are included in the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill, which was introduced to Parliament on 4 June 2020.

Documents in this information release
  1. IR2019/351 T2019/2932 – Tax policy report: GST and telecommunications services – summary of submissions and policy recommendations (16 September 2019)
  2. IR2019/569 – Tax policy report: Cabinet paper – GST amendments for inclusion in the next omnibus taxation bill (23 October 2019)
  3. DEV-19-SUB-0315 – Cabinet paper: GST amendments for inclusion in the new omnibus taxation bill (20 November 2019)
  4. DEV-19-SUB-0315 – Regulatory impact assessment:GST on telecommunications services(23 October 2019)
  5. DEV-19-SUB-0315 – Regulatory impact assessment:GST refunds using credit notes(23 October 2019)
  6. DEV-19-MIN-0315 – Minute: GST amendments for inclusion in the new omnibus taxation bill (20 November 2019)
  7. IR2020/220 – Tax policy report: GST on mobile roaming services – application date in light of COVID-19 (21 April 2020)
Additional information  The Cabinet paper was considered by the Economic Development Committee on 20 November 2019 and confirmed by Cabinet on 25 November 2019.