New Zealand Inland Revenue has issued BR Pub 15/03, which is a reissue of BR Pub 10/09, a binding public ruling concerning the goods and services tax (GST) zero-rating of legal services provided to a nonresident who is outside New Zealand at the time the service is provided. The legal services that are zero-rated are those in relation to:
- Transactions involving the sale or purchase of land in New Zealand or the lease, license, or mortgage of land in New Zealand, or
- Easements, management agre…