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.

See:

• 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

Tax Information Bulletin Vol 32 No 6 - July 2020