New Zealand Inland Revenue's Policy and Strategy group has published a special report on changes regarding goods and services tax (GST) and services connected with land as introduced in the Taxation (Annual Rates for 2016-2017, Closely Held Companies, and Remedial Matters) Act 2017, which received Royal assent on 30 March 2017 ({News-2017-03-28/A/5- previous coverage}). The changes apply GST (15%) to a wider range of services, particularly professional services, supplied to non-residents who …