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QB 22/05
Issued
16 Jun 2022

GST – Does zero-rating apply to certain services that airport operators supply to international airline operators?

This question we’ve been asked discusses the GST treatment of garbage disposal, lighting and security, aircraft parking and terminal services that airport operators supply to international airline operators.

To be published in the August 2022 Tax Information Bulletin

Goods and Services Tax Act 1985, ss 8, 11A(1)(a), (h) and (i)

Auckland Regional Authority v CIR (1994) 16 NZTC 11,080 (HC)
British Airways v Customs & Excise Commissioners [1990] BTC 5,124 (AC)
British Railways Board v Customs and Excise Commissioners [1977] STC 221 (AC)
Case P78 (1992) 14 NZTC 4,523
CIR v Bayly (1998) 18 NZTC 14,073 (CA)
CIR v Databank Systems Ltd (1990) 12 NZTC 7,227 (PC)
Commissioners of Customs and Excise v Blackpool Pleasure Beach Co [1974] 1 All ER 1011 (QB)
Databank Systems Ltd v CIR (1989) 11 NZTC 6,093 (CA)
Green v Britten [1904] 1 KB 350 (AC)
Minagall v Ingram [1968] SASR 237 (SASC)
New South Wales Crime Commission v Ollis [2006] NSWCA 76, 161 A Crim R 97
Quarry Tours Ltd v The Commissioners [1984] 12 VATTR 238
Smith’s Snackfood Company Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470, (2013) 97 ATR 904
Television New Zealand Ltd v CIR (1994) 16 NZTC 11,295 (HC)
Wilson & Horton Ltd v CIR (1994) 16 NZTC 11,221 (HC)
Wilson & Horton Ltd v CIR (1995) 17 NZTC 12,325 (CA)