PUB00307: Goods and services tax - supplies by New Zealand hunting outfitters and taxidermists to overseas hunters

This interpretation statement considers the GST treatment of supplies made by New Zealand hunting guides or outfitters and taxidermists to overseas hunters. It explains which supplies of goods and services to overseas hunters are standard-rated and which are zero-rated for GST purposes. The Interpretation Statement is accompanied by three Fact Sheets - one each for overseas hunters, outfitters and guides, and taxidermists. The fact sheets briefly summarise the conclusions reached in the Interpretation Statement.

Comment deadline: 9 October 2019

PUB00307 - PDF format (554kb | 44 pages)