On 18 August 2015, the New Zealand government issued a discussion document for public comment on the collection of GST on online purchases of services and intangibles supplied by non-residents. Currently, the online purchase of services and intangibles are not within the scope of GST.
The discussion document includes the following approach and requests for comment:
- It is proposed that services and intangibles supplied remotely by an offshore supplier to New Zealand-resident consumers will b…