IS 08/03
Issued
01 Sep 2008

Resource consent application fees and provision of works, provision of information and transfer of land as conditions of resource consent - GST treatment

This interpretation statement replaces Questions We've Been Asked QB0049, QB0052 and QB0053, which were issued as exposure drafts for public consultation in 2006. It addresses the GST treatment of resource application fees paid to local authorities and the GST consequences where a resource consent is given subject to conditions relating to the provision of works or services, the provision of information or the transfer of land.