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Inland Revenue

Tax Policy

Last updated 5 June 2013
Closing date 5 July 2013

Status Complete

The GST treatment of immigration and other services

An tax policy officials’ issues, The GST treatment of immigration and other services, sought feedback on two problems with the application of GST zero-rating rules for services supplied to non-residents who are off-shore.

The problems primarily affect the immigration industry, but the suggested solutions may have broader implications.

The first problem concerns the difficulty in knowing the location of the non-resident at the time services are supplied.

The second problem concerns the interaction between the zero-rating rules and the income tax residence rules.

Possible ways to resolve the problems are outlined in the issues paper.

Submissions closed on 5 July 2013.