Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

  • enacted
49 Section 8 amended (Imposition of goods and services tax on supply)

(1)

In section 8(3),—

(a)

before the paragraphs, delete “either”:

(b)

in paragraph (b), replace “the services are performed.” with “the services are performed; or”:

(c)

after paragraph (b), insert:

(c)

the services are remote services supplied to a person resident in New Zealand, other than services that are physically performed in New Zealand by a person who is in New Zealand at the time the services are performed.

(1B)

In section 8(4), replace to which subsection (3) would apply with to which subsection (3)(a) or (b) would apply.

(2)

In section 8(4B) replace that is not treated as being made in New Zealand by subsections (3)(b) and (4)” with subsections (3)(b) and (c) and, (4) that is treated as not being made in New Zealand by subsections (4) or (4D).

(3)

After section 8(4C), insert:

(4D)

Despite subsection (3), if a non-resident supplier supplies remote services to which subsection (3)(c) would apply but for this subsection to a registered person for the purposes of carrying on the registered person’s taxable activity, the services are treated as being supplied outside New Zealand unless the supplier chooses to treat the supply as made in New Zealand.

(4)

In section 8(5), replace (3), (4), and (4B) with (3), (4), (4B), and (4D).