IS 21/03
Issued
28 May 2021

GST - Registration of non-residents under section 54B

Section 54B of the Goods and Services Tax Act 1985 allows non-resident businesses that do not make supplies to end consumers in New Zealand to register for GST and recover GST input tax on goods and services acquired in New Zealand. Since s 54B was introduced, there have been legislative changes that treat certain supplies by non-residents as being made in New Zealand. These changes include the supply of remote services and low value goods. This means a greater number of non-residents must register under the standard registration provision and fewer non-residents are eligible to register under s 54B. This item provides guidance on whether a non-resident is eligible to register under s 54B.

Goods and Services Tax Act 1985 – ss 2 (“non-resident”, “resident”), 3A (“input tax”), 4B, 5(3) and (3B), 6(1) and (3), 8, 11A(1)(x), 12(1), 15(6), 19(1B), 20(3L), (3LC) and (3LB), 46(1B), 51, 51B, 52(5), 54B, 54C
Income Tax Act 2007, s YD 2

CIR v Bayly (1998) 18 NZTC 14,073 (CA).
Newman v CIR (1994) 16 NZTC 11,229 (HC).
Wilson & Horton Ltd v CIR (1995) 17 NZTC 12,325 (CA)