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Inland Revenue

Tax Policy

Special report
Published 23 December 2010

Changes to the GST rules

Special report on changes to the GST rules.  December 2010.

This special report provides early information about the main changes to the GST rules relating to land transactions that were included in the recently enacted Taxation (GST and Remedial Matters) Act 2010. The report precedes full coverage of the new legislation that will appear in a Tax Information Bulletin to be published early next year.