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

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.