New Zealand: Implementated amendment to taxation bill including Offshore Gaming Duty and GST Provisions
Description
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 (GS…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies), platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government