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Inland Revenue

Tax Policy

PUBLISHED 11 October 2000

GST changes now in effect

GST changes enacted yesterday will affect most of the business community. Some of the changes reduce compliance costs for businesses, some close loopholes, and others clarify the legislation and generally improve its effectiveness. Most came into effect yesterday. For a summary of the changes, including those made after the Taxation (Annual Rates GST and Miscellaneous Provisions) Bill was introduced, see GST changes.