New Zealand: Implementated amendment to taxation bill including Offshore Gaming Duty and GST Provisions

On 1 July 2024, an offshore gaming duty was implemented, imposing a 12% tax for remote gambling services supplied to New Zealand residents by GST-registered entities located outside the country. Additionally, it amends the goods and services tax (GST) rules for the platform economy, specifically targeting digital payment providers and e-commerce platforms. These changes aim to ensure that digital services are taxed fairly, aligning with New Zealand's tax legislation.