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

Policy overview

Description

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…

Scope

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
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2015-11-15
under deliberation

On 15 November 2015, the New Zealand Parliament introduced the Taxation (Residential Land Withholdi…

2016-05-10
adopted

On 10 May 2016, the New Zealand Parliament adopted the Taxation (Residential Land Withholding Tax, …

2016-05-13
in force

On 13 May 2016, the New Zealand Government partially implemented the Taxation (Residential Land Wit…

2016-10-01
in force

On 1 October 2016, the New Zealand Government partially implemented the Taxation (Residential Land …