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

  • enacted
75 Section 143A amended (Knowledge offences)

After section 143A(1)(f), insert:


in relation to a recipient of a supply of remote services from a non-resident supplier, and for the purposes of avoiding the payment of goods and services tax, knowingly provides altered, false, or misleading information relating to their residence in New Zealand or their status as a registered person.