Zap NZ Limited
Applicant
Zap NZ Limited
This ruling concerns the application of the GST voucher rules to the Zap NZ Limited digital gift card and loyalty scheme. Under the scheme, customers purchase Zap, which Zap holders can redeem for goods or services supplied by participating retailers.
Tax Information Bulletin Vol 33 No 8 - September 2021
Tax Information Bulletin Vol 33 No 6 - July 2021
Goods and Services Tax Act 1985 ss 5(11E), 5(11EA), 5(11F) and 5(11G)