Changes to GST

Changes to GST now in effect Amendments to the Goods and Services Tax Act 1985 took effect on 1 April 2014. These allow: non-resident businesses receiving goods and services in New Zealand to register for GST and claim GST refunds if they meet the criteria to register, and New Zealand manufacturers to zero-rate the supply of specialised tools when the tools are supplied to non-GST-registered non-residents. Find out more about the registration and filing requirements for non-resident businesses.