Cabinet paper DEV-22-SUB-0017: GST apportionment: release of officials’ issues paper

1. IR2021/510 – Tax policy report: Public release of an officials’ issues paper on the GST apportionment and adjustment rules (2 December 2021) (10 pages; PDF 232 KB; DOCX 114 KB)
2. DEV-22-SUB-0017 – Cabinet paper: GST apportionment: an officials’ issues paper (2 March 2022) (10 pages; PDF 152 KB; DOCX 73 KB)
3. DEV-22-MIN-0017 – Minute: GST apportionment: release of officials’ issues paper (2 March 2022) (2 pages; PDF 131 KB; DOCX 123 KB)

The Cabinet paper was considered by the Cabinet Economic Development Committee on 2 March 2022 and confirmed by Cabinet on 7 March 2022.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

• GST apportionment and adjustment rules – an officials' issues paper (March 2022)