GST apportionment

Regulatory impact assessment prepared by Inland Revenue on 31 May 2021 about improvements to the GST apportionment rules.

The proposal was included in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill, introduced into Parliament on 8 September 2021 and enacted on 30 March 2022.

Notes:

• Published in September 2021 as part of regulatory impact statement pack for the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill.
• Added as an individual document on 12 April 2022.