Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013

  • This version was replaced on 20 July 2018 to make corrections to sections 30, 33(1), 39, 41(2), 49, 65(2), and 131(1) under section 25(1)(k) of the Legislation Act 2012.
125 Section 11 amended (Zero-rating of goods)

In section 11(1)(o)(ii), replace “section 11A(1)(s) or (t).” with “section 11A(1)(s) or (t); or” and insert:

(p)

the goods are—

(i)

jigs, patterns, templates, dies, punches, and similar machine tools to be used in New Zealand solely to manufacture goods that will be for export from New Zealand; and

(ii)

supplied to a recipient who is a non-resident, and is not registered.