New Zealand Inland Revenue has published for comment a draft Interpretation Statement concerning GST registration of non-residents businesses for the recovery of input tax where a non-resident does not make supplies to end consumers in New Zealand. The deadline for comments is 12 March 2021.
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GST – Registration of non-residents under section 54B
This draft Interpretation Statement provides guidance on whether a non-resident is eligible to register under s 54B Goods and Services Tax Ac…