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If subsection 1 applies, the telecommunications supplier must satisfy subsection 1 for all supplies of telecommunications services made for the type of service or the class of customer. In this section, address means the physical residential or business address of a person to which invoices are sent, and does not include a post office box number. A supplier must treat the recipient of the supply as a person resident in New Zealand if 2 of the following items are non-contradictory and support the conclusion that the person is resident in New Zealand:. In prescribing or agreeing to the use of an alternative method under subsection 3 , the Commissioner may take into account—.
Subject to this Act, for the purposes of this Act a supply of goods and services shall be deemed to take place at the earlier of the time an invoice is issued by the supplier or the recipient or the time any payment is received by the supplier, in respect of that supply. Notwithstanding anything in subsection 1 , a supply of goods and services shall be deemed to take place—. Despite subsection 1 , a supply to which section 5 11G applies is treated as taking place at the time the token, stamp or voucher is redeemed.
If section 5 11H applies, the excess consideration is treated as consideration in money for a supply that takes place at the time the token, stamp or voucher is issued. Notwithstanding anything in this section, where any public authority is deemed to have supplied goods and services pursuant to section 5 6 , the supply shall, to the extent that the supply is brought to charge as revenue from the Crown, be deemed to take place in the taxable period in which the bringing to charge applies.
Despite subsection 1 , an operator of a loyalty programme who meets the requirements of section 11C may treat a supply of services in a loyalty transaction as taking place at the time at which the loyalty points are redeemed for reward. But this subsection does not apply to a token, stamp, or voucher to which section 5 11D to 11H applies. For the purposes of subsection 9 , in a case where the operator is not resident in New Zealand but the supply of services is treated under section 8 4B as made in New Zealand, the purchaser referred to in section 11C may treat the supply as taking place at the time at which the loyalty points are redeemed for reward if—.
For the purposes of this Act the following provisions of this section shall apply for determining the value of any supply of goods and services. Subject to this section, the value of a supply of goods and services shall be such amount as, with the addition of the tax charged, is equal to the aggregate of,—. Subject to subsections 3A , 3AB , 3B , 3C , 3D and 8 , the consideration for a supply is treated as being the open market value of the supply if—.
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Subsection 3 does not apply to a supply to the extent —. Subsection 3 does not apply to a supply of services that is treated by section 8 4B as being made in New Zealand , or that is a supply of remote services for which the recipient is required to account for output tax under section 20 3JC , if—. The value of a supply of goods or services that is treated by section 8 4B as being made in New Zealand is the amount that, before the addition of the tax charged, is equal to the amount of the consideration for the supply.
Despite subsection 2 , if a supply of goods and services is made under a credit contract, the consideration in money for the supply is treated as being the higher of the cash price of the goods and services and the price the supplier would have charged the purchaser if the purchaser had paid in full at the time the credit contract was entered into. Despite subsection 5A , a person who is a party to an arrangement that is a credit contract but is not a credit contract under section 7 of the Credit Contracts and Consumer Finance Act may elect that the arrangement be treated under this section as not being a credit contract in relation to the person.
Despite subsection 5A , a person who is a party to an arrangement that is not a credit contract but is a credit contract under section 7 of the Credit Contracts and Consumer Finance Act may elect that the arrangement be treated under this section as being a credit contract in relation to the person. If goods and services are treated by section 21I 1 as being supplied by a person, the consideration in money for the supply is—.
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If goods and services are deemed to be supplied by a person under section 5 3 or 3B , the consideration in money for the supply is treated as being the open market value of the supply. A supply of common property by a unit title body corporate has a zero value. If goods and services are treated as supplied by a person under section 5 23 , the value of the supply is an amount equal to the consideration for the supply first made to the recipient.
Where a redeliverer makes a supply of distantly taxable goods to a recipient under section 60E , the value of the supply is an amount equal to the consideration paid for the goods by the recipient. Where an operator of a marketplace makes a supply of remote services or distantly taxable goods under section 60C or 60D to a recipient who accepts an offer by the operator of a reduction in the price of the supply to the recipient, the supply is made for the reduced price. Where a person makes a supply of services to the recipient of a supply of goods that include distantly taxable goods, and the supply of services includes services the related services that relate to the distantly taxable goods, the consideration for the related services is part of the consideration for the supply of the distantly taxable goods if—.
Where a supply of services is deemed to be made under the proviso to section 5 5 , the consideration in money for the supply shall be deemed to be an amount equal to the amount referred to in paragraph b of that proviso as being retained or recoverable. Notwithstanding anything in this section, where goods and services are, or are deemed to be, supplied by any public authority pursuant to section 5 6 , the value of any such supply shall be an amount equal to any amount that is brought to charge as revenue from the Crown for the supply of outputs by the public authority. Notwithstanding anything in this section, where goods and services are, or are deemed to be, supplied to any person by any local authority pursuant to section 5 7 , the consideration in money for any such supply shall be an amount equal to any amount from time to time paid or payable by or on behalf of that person for that supply.
In subsection 12 , equalisator betting , TAB NZ , racing club , racing betting , and sports betting have the meanings set out in section 5 1 of the Racing Industry Act If a supply of services is treated as having been made under section 5 10 , the consideration for the supply is calculated using the formula—. If a supply of services is treated as having been made under section 5 10B , the consideration for the supply is calculated using the formula—. If, after the use of the negative amount described in subsection 14D , an excess negative amount remains, the excess amount may be used to reduce a positive amount of total consideration in the immediately following taxable period.
For the purposes of subsection 14 , the terms gambling and New Zealand lottery have the meanings set out in section 4 1 of the Gambling Act If a supply is treated as having been made under section 5 11B , the consideration in money for the supply less any amount paid out by the casino as winnings in respect of gambling or for the redemption of chips must be treated—. For the purposes of subsection 15A , the terms casino venue , chip , and gambling have the meanings set out in section 4 1 of the Gambling Act If a non-resident makes a supply of services to a resident who is a member of the same group of companies under section IA 6 of the Income Tax Act as the supplier, or who is treated by section 56B as being a separate person from the supplier, and the supply is treated by sections 5B and 8 4B as being made in New Zealand by the recipient of the supply, or section 20 3JC applies, the value of the supply is determined as if the consideration for the supply did not include—.
Where a taxable supply is not the only matter to which a consideration relates, the supply shall be deemed to be for such part of the consideration as is properly attributable to it. Subject to the foregoing provisions of this section where any supply is made for no consideration, the value of that supply shall be nil. The value of an item of goods is determined under this section for the purposes of determining, when a supply of the goods is made, whether the goods are distantly taxable goods.
The value of an item of goods under this section is the consideration for the supply of the item reduced by the total amount included in that consideration for—. The supplier of an item of goods may use a reasonable estimate of the amount referred to in subsection 2 , based on the information available to the supplier at the time of the supply.
A person the electing supplier who is a non-resident, or is a supplier of goods under section 60C , 60D , or 60E , may make an election under this section for a taxable period the initial period beginning after the election if—.
An electing supplier may make an election under subsection 1 if—. An election under subsection 1 meeting the requirements of subsection 2 is effective for—. For a taxable period for which the election is effective under subsection 3 , a supply by the electing supplier, after the election, of an item of goods having an estimated customs value greater than the entry value threshold is a supply of distantly taxable goods if the goods are delivered at a place in New Zealand.
The Commissioner may cancel an election from a date after which the election would otherwise be effective—. Despite subsection 3B , a registered person is treated as having supplied goods in the course or furtherance of a taxable activity and must be charged with tax at the rate specified in section 8 if—. The Commissioner may extend the day period before a supply of goods is charged with tax at the rate specified in section 8 if the Commissioner has determined, after the supplier has applied , that—. New Zealand fisheries waters has the meaning set out in section 2 of the Fisheries Act This section applies when an operator of a loyalty programme makes a supply of services by entering into an arrangement a loyalty transaction with another person the purchaser through which the operator receives consideration for providing loyalty points to a third person as directed by the purchaser.
The operator may defer the time of the supply of the services under section 9 9 to the time at which loyalty points are redeemed for reward if they meet the requirements of subsections 3 to 5. The third requirement is that when the loyalty points are redeemed, the operator must be able to identify whether—.
If the operator has a partner in an associated loyalty programme, the second requirement is still treated as met if, in addition to those requirements, loyalty points supplied by the operator are able to be redeemed for reward by the partner. Goods and services tax is not payable under subsection 1 for any goods if the chief executive of the New Zealand Customs Service is satisfied that, at the time of importation or entry for home consumption under the Customs and Excise Act ,—.
For the purposes of determining whether an item of goods in a consignment is goods to which subsection 1B applies, the price, before the importation, of the supply of the item is treated as not including tax under section 8 at a rate of more than zero unless the information available to the New Zealand Customs Service at the time of the importation of the item—.
For the purposes of subsection 1 , the value of goods imported into New Zealand shall be the sum of the following amounts excluding any tax charged under this Act :. Subject to this section, tax levied under subsection 1 shall be collected and paid in accordance with the Customs and Excise Act The following provisions shall apply to the collection, payment, and enforcement of goods and services tax levied under subsection 1 :.
No liability to goods and services tax shall arise under any provision of the Customs and Excise Act by virtue of the operation of subsection 3 or subsection 4. This section applies if a registered person makes a supply of goods, that involves the importation of the goods into New Zealand and is treated as being a supply of distantly taxable goods charged with tax at a rate of more than zero, and receives consideration for the supply that includes an amount as tax charged under section 8 on the supply.
The registered person must reimburse the recipient of the supply for the amount received as tax charged under section 8 if the supplier receives a request from the recipient and a declaration from the recipient, or other confirmation, that the amount of tax charged under section 12 on the importation was paid when the goods were imported. Unless section 15 3 or 4 applies, a person with a provisional tax liability must have a taxable period that is either a 2-month period or a 6-month period. For the purposes of subsection 2 , a person whose balance date changes during an income year must,—.
In this section, balance date , for a registered person mean,—. A person whose taxable period is based on a 6-month or 2-month cycle is treated as having changed to a 1-month cycle if—. A return provided after a change in taxable period must not include amounts for a period for which a return has already been provided. This section applies if a registered person, who qualifies under section 15 ,—. Despite subsection 1 , a registered person may apply to the Commissioner to have a taxable period ending on a day that is not more than 7 days before or after the last day of a month.
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Subsection 4 applies if 1 or more of the following events occurs in relation to a registered person:. A registered person must provide a return setting out the amount of tax payable by them for a taxable period, calculated under section If the circumstances of a non-profit body or a particular case mean a variation is required in the date on which a return must be provided, the Commissioner may vary the date.
A person who ceases to be a registered person must provide a final return for the part of the last taxable period for which they were registered. A return must contain a notice of the assessment that must be made under section 92B of the Tax Administration Act Where goods are deemed to be supplied by a person pursuant to section 5 2 , the person selling the goods, whether or not that person is a registered person, shall —.