New Zealand Goods and Services Tax Legislation 2023
By C Editors
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This edition of the New Zealand Goods and Services Tax Legislation fully consolidates the Goods and Services Tax Act 1985 to 1 April 2023, incorporating amendments from all legislation to that date and including the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Act 2023. Key amendments include: introduction of the new rules for the "platform economy" that require digital platforms to charge and
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