Goods and services tax - supplies by New Zealand hunting outfitters and taxidermists to overseas hunters
This standard practice statement updates and replaces QB 07/04: Trophies and animal products derived from the tourist, hunting and safari industry that are to be mounted in New Zealand - zero-rating. 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.
Commissioner's statement CS 20/02 was published at the same time and supports the zero-rating of souvenir animal parts and hunting souvenirs by outfitters and guides.
IS 20/02 was republished on 4 June 2020 to fix a minor formatting error. As a result the paragraphs following paragraph 165 have been renumbered.
- CS 20/02: Trophy hunting and the GST treatment of the "trophy fee"
- IS 20/02 Fact sheet 1: GST – Supplies by New Zealand hunting outfitters or guides to overseas hunters
- IS 20/02 Fact sheet 2: GST – Supplies by New Zealand taxidermists to overseas hunters and New Zealand outfitters
- IS 20/02 Fact sheet 3: GST – Overseas hunters in New Zealand for big game guided hunting
Goods and Services Tax Act 1985, ss 2 (“consideration” and “consideration in money”), 8, 9(1) and (6), 10, 11, 11A, 76, 77
Wild Animal Control Act 1977, s 9
Auckland Institute of Studies Ltd v CIR (2002) 20 NZTC 17,685 (HC)
Case 4/2013 (2013) 26 NZTC 16,027 Case P55 (1992) 14 NZTC 4,382 (TRA)
CIR v Gulf Harbour Development Ltd (2004) 21 NZTC 18,915 (CA)
Hawkins Taxidermists of Canada Ltd v Canada  TCJ No 308 (TCC)
Marac Life Assurance Ltd v CIR (1986) 8 NZTC 5,086 (CA)
Moher v Wildlife Originals by Clarence Kriaski  AJ No. 16
Robertson v Canada  TCJ No 48 (TCC)
Robinson v Graves  1 KB 579
Whyte v Owl Electrical (1988) Limited  6 TCLR 299