BR PUB 15/03
Issued
04 Mar 2015
Effective 
This Ruling will apply for an indefinite period beginning on 24 May 2015.

Goods and Services Tax - legal services provided to non-residents relating to transactions involving land in New Zealand

This ruling covers legal services provided to non-residents relating to NZ land transactions. The supply of services will be zero-rated for GST purposes. Note: An amendment to s 11A(1)(k), effective from 1 April 2017, means that BR 15/03 is unlikely to provide the correct answer for legal services provided to non-residents relating to transactions involving land in New Zealand. Please refer to Interpretation Statement IS 18/07 Goods and services tax - Zero-rating of services related to land for further guidance.