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Inland Revenue

Tax Policy

PUBLISHED 27 October 2004

GST on financial, imported services - guidelines

Guidelines for working with recent legislative changes to the GST treatment of financial and imported services are now available. The changes, which come into force on 1 January 2005, zero-rate business-to-business supplies of financial services and apply the new reverse charge to certain imports of services. Draft guidelines on working with the new legislation were published in August, to seek the views of affected taxpayers on their usefulness - our thanks to those who contributed suggestions for improvement. See "GST guidelines for working with the new zero-rating rules for financial services" and "GST guidelines for recipients of imported services".