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Inland Revenue

Tax Policy

Special report
Published 15 August 2019

Special report on GST on low-value imported goods

This special report provides early information on the new rules applying to “distantly taxable” goods supplied to consumers in New Zealand. August 2019.

The new rules come into force on 1 December 2019, and are part of the Taxation (Annual Rates for 2019-20, GST Offshore Supplier Registration, and Remedial Matters) Act. Full coverage of the new Act will be published in the September 2019 edition of the Tax Information Bulletin.