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:


the goods are—


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


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