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

Progress

Current status
in force
01 Oct 2016 in force
13 May 2016 in force
10 May 2016 adopted
15 Nov 2015 under deliberation

Scope

Implementers
New Zealand
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: user-generated content
streaming service provider
platform intermediary: e-commerce
platform intermediary: other
Government Branch
executive
legislature
Government Body
central government
parliament
Implementation Level
national

Timeline of events

01 Oct 2016
in force

Implemented second section of Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act

On 1 October 2016, the New Zealand Government partially implemented the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill amending the Goods and Services Tax Act 1985, aiming to apply GST to cross-border rem…

Event type law
Action type implementation
Government branch executive
Government body central government
13 May 2016
in force

Implemented sections of Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act

On 13 May 2016, the New Zealand Government partially implemented the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill amending the Goods and Services Tax Act 1985, aiming to apply GST to cross-border remote…

Event type law
Action type implementation
Government branch executive
Government body central government
10 May 2016
adopted

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

On 10 May 2016, the New Zealand Parliament adopted the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill to amend the Goods and Services Tax Act 1985, aiming to apply GST to cross-border remote services prov…

Event type law
Action type adoption
Government branch legislature
Government body parliament
15 Nov 2015
under deliberation

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

On 15 November 2015, the New Zealand Parliament introduced the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill to amend the Goods and Services Tax Act 1985, aiming to apply GST to cross-border remote servi…

Event type law
Action type introduction
Government branch legislature
Government body parliament