New Zealand Inland Revenue has issued Interpretation Statement IS 21/07 of 3 September 2021, providing guidance on how to determine whether a person is a resident for GST purposes. IS 21/07 updates and replaces past guidance issued in 1990 and 1994.
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Summary
1. This item provides guidance on the meaning of the term "resident" for GST purposes. The GST definition of resident differs from the income tax definition:
- By extending it to include a person who is carrying on a taxable activ…