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IS 20/02 FS 3
26 May 2020

GST – Overseas hunters in New Zealand for big game guided hunting

This fact sheet accompanies interpretation statement IS 20/02 which considers the GST treatment of supplies made by New Zealand hunting guides or outfitters and taxidermists to overseas hunters. The statement explains which supplies of goods and services to overseas hunters are standard-rated and which are zero-rated for GST purposes.