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TDS 22/16
Issued
03 Aug 2022

Non-resident supplier – application for GST registration

GST: Non-resident application; whether registered for overseas consumption tax or carrying on a taxable activity that if carried out in New Zealand would render the person liable to be registered for GST; whether making or intending to make taxable supplies in New Zealand; whether making or intending to make a supply in New Zealand.

To be published in the September 2022 Tax Information Bulletin

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