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Tax Policy
Announcements
Ngā pānuitanga
Publications
Ngā putanga
Bills
Ngā Pire
Work programme
Hōtaka mahi
Consultation
Whai Tohutohu
Tax treaties
Ngā tiriti taake
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Taxation Annual Rates Returns Filing and Remedial Matters Bill
GST changes
GST-application of the definition of “land” to leases
Treatment of services acquired by a purchaser
Information requirements in section 78F
Clarifying the application of the “concurrent use of land” provision
Adjustments on disposals before the end of an adjustment period
Taxable use of motor vehicles
Application of section 21B
Input tax available for imported goods
Adjustments for goods and services acquired before 1 April 2011
GST registration requirements in undisclosed agencies
Transactions involving nominations
Reverse charge rules
GST and late payment fees
Liquidators and receivers changing GST accounting basis
Second-hand goods input tax credit
GST and the credit card service fee
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