Domestic transport services supplied as part of the international transport of goods

Regulatory impact assessment prepared by Inland Revenue on 31 May 2021 about zero-rating the domestic leg for the international transport of goods.

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.