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Cross-border purchases by New Zealand residents of certain electronically supplied services became subject to goods and services tax (GST) on October 1, 2016.
Non-resident businesses may need to register for New Zealand GST and charge GST on their supplies to New Zealand resident customers if they supply online gaming, gambling, video streaming, or music streaming services.
The changes were contained in the Taxation (Residential Land Withholding Tax, GST on Online Services and Student Loans) Bill, which was passed in Parliament on May 10, 2016.
At that time, Revenue Minister Michael Woodhouse said: "Collecting GST from the growing volume of online sales across borders has been an issue of growing concern for some time, so the passing of this legislation marks a very important first step. Currently New Zealand providers are at an unfair disadvantage because they must apply GST to their services, whereas overseas providers do not. This creates an unfair playing field which this legislation will eliminate."
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