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

  • enacted
53 Section 11A amended (Zero-rating of services)

(1)

In section 11A(1)(j), replace “outside New Zealand; or” with “outside New Zealand, other than a supply of remote services provided to a person resident in New Zealand who is not a registered person; or”.

(2)

In section 11A(1)(w), replace “standard.” with “standard; or”, and after section 11A(1)(w), insert:

(x)

the services are remote services to which section 8(3)(c) applies that are provided to a registered person and the supplier and the registered person have made an agreement as described in section 8(4)has chosen under section 8(4D) to treat the supply as made in New Zealand.

(3)

After section 11A(6), insert:

(7)

Subsection (1)(x) does not apply to a supply of services for which the supplier subsequently makes an election under section 24(5B).