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BR Pub 07/03
Issued
22 May 2007
Effective
the period beginning on 22 May 2007 and ending on 22 May 2010.

Legal services provided to non-residents relating to transactions involving land in New Zealand

Ruling BR Pub 07/03 concludes that the supply of certain legal services to a non-resident who is not in NZ at the time is zero-rated for GST. Applies 2007 to 2010.

Current status
Reissued as BR Pub10/09