(1) After section 11(1)(e), the following is inserted:
“(eb) subject to subsection (4), the goods supplied—“(i) are supplied to a recipient who is a non-resident; and“(ii) have been entered for export under the Customs and Excise Act 1996 by the supplier or will be entered for export by the supplier in the course of or as a condition of making the supply; and“(iii) are exported by the recipient; and“(iv) are not intended by the recipient for later importation into New Zealand for use other than in making taxable supplies or exempt supplies, with the absence of such an intention being confirmed by the recipient in a document retained by the supplier; and“(v) are not used or altered by the recipient before being exported, except to the extent necessary to prepare the goods for export; and“(vi) leave New Zealand under an arrangement agreed by the supplier and the recipient at or before the time of the supply; and“(vii) do not leave New Zealand in the possession of a passenger or crew member of an aircraft or ship; or”
“(eb) subject to subsection (4), the goods supplied—
“(i) are supplied to a recipient who is a non-resident; and
“(ii) have been entered for export under the Customs and Excise Act 1996 by the supplier or will be entered for export by the supplier in the course of or as a condition of making the supply; and
“(iii) are exported by the recipient; and
“(iv) are not intended by the recipient for later importation into New Zealand for use other than in making taxable supplies or exempt supplies, with the absence of such an intention being confirmed by the recipient in a document retained by the supplier; and
“(v) are not used or altered by the recipient before being exported, except to the extent necessary to prepare the goods for export; and
“(vi) leave New Zealand under an arrangement agreed by the supplier and the recipient at or before the time of the supply; and
“(vii) do not leave New Zealand in the possession of a passenger or crew member of an aircraft or ship; or”
(2) In section 11(1)(l(i) are replaced by the following:
“(l) the goods supplied are consumable stores intended for use on—“(i) an aircraft on a flight, or going, to a destination outside New Zealand; or“(ii) a fishing ship outside, or going outside, New Zealand fisheries waters; or“(iib) a ship, other than a pleasure craft, carrying consumable stores to a foreign-going ship or to a fishing ship that meets the requirements in subparagraph (ii); or”.
“(l) the goods supplied are consumable stores intended for use on—
“(i) an aircraft on a flight, or going, to a destination outside New Zealand; or
“(ii) a fishing ship outside, or going outside, New Zealand fisheries waters; or
“(iib) a ship, other than a pleasure craft, carrying consumable stores to a foreign-going ship or to a fishing ship that meets the requirements in subparagraph (ii); or”.
(3) In section 11(4),—
(a) “If subsection (1)(d) or (1)(e) applies and the goods are not exported by the supplier” is replaced by “If subsection (1) (d), (e), or (eb) applies and the person required to export the goods does not do so”:
“If subsection (1)(d) or (1)(e) applies and the goods are not exported by the supplier”
“If subsection (1) (d), (e), or (eb) applies and the person required to export the goods does not do so”
(b) “subsection (1)(d) and (1)(e)” is replaced by “subsection (1)(d), (e), and (eb)”.
“subsection (1)(d) and (1)(e)”
“subsection (1)(d), (e), and (eb)”
(4) In section 11(9), in the definition of consumable stores, paragraph (a), “intend to consume” is replaced by “have available to consume”.
“intend to consume”
“have available to consume”
(5) In section 11(9), the definition of foreign-going ship is replaced by the following:
“foreign-going ship means a ship on a voyage, or going, to a destination outside New Zealand, other than a pleasure craft or a fishing ship.”