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CS 20/02
25 May 2020

Trophy hunting and the GST treatment of the "trophy fee"

This Commissioner's statement supports the zero-rating of souvenir animal parts and hunting souvenirs by outfitters and guides. It was published at the same time as interpretation statement IS 20/02: Goods and services tax - supplies by New Zealand hunting outfitters and taxidermists to overseas hunters.

Tax Information Bulletin Vol 32 No 6 - July 2020

Goods and Services Tax Act 1985