GST – taxable activity

This is a re-consultation of PUB00476, following on from the external consultation from 24 February 2025 to 18 April 2025. As a result of the number of submissions received on that earlier exposure draft, the additions made to the statement as a result, and particularly the increase in the number of examples, it has been decided to reconsult the item to seek further feedback/comment.

This interpretation statement considers the meaning of “taxable activity” in s 6 of the Goods and Services Tax Act 1985.

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