8A Certain supplies of telecommunications services

(1)

Despite section 8(2), if a telecommunications supplier cannot apply section 8(6) because it is impractical for the supplier to determine the physical location of a person due to the type of service or to the class of customer to which the person belongs, the supplier must treat a supply of telecommunications services as being supplied in New Zealand if the person’s address for receiving invoices from the supplier is in New Zealand.

(2)

Subsection (1) does not apply to supplies made between telecommunications suppliers.

(3)

If subsection (1) applies, the telecommunications supplier must satisfy subsection (1) for all supplies of telecommunications services made for the type of service or the class of customer.

(4)

In this section, address means the physical residential or business address of a person to which invoices are sent, and does not include a post office box number.

Section 8A: inserted, on 1 July 2003, by section 155 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).