Goods and Services Tax Act 1985

4B Meaning of distantly taxable goods

(1)

Distantly taxable goods means items of goods that—

(a)

are moveable personal property, other than choses in action; and

(b)

are not alcoholic beverages, or tobacco or tobacco products, that are exempt from regulations made under section 406(1) of the Customs and Excise Act 2018; and

(c)

are supplied by—

(i)

a non-resident, and the goods are outside New Zealand at the time of the supply:

(ii)

a person who is the supplier under section 60C or 60D, as an operator of a marketplace, and the underlying supplier of the goods is a non-resident:

(iii)

a person who is the supplier of the goods under section 60E, as a redeliverer; and

(d)

are delivered at a place in New Zealand and the supplier or an underlying supplier makes, or arranges, or assists, the delivery; and

(e)

each have—

(i)

an estimated customs value under section 10B equal to or less than the entry value threshold:

(ii)

a supplier that has made an election under section 10C that is effective at the time of the supply.

(2)

If distantly taxable goods are part of a supply that also includes items of goods that do not meet the requirements of subsection (1)(a) to (e), the distantly taxable goods are treated as being a supply and the other items are treated as being a separate supply.

Section 4B: inserted, on 1 December 2019, by section 7 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).