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Home / Tolley's EU and Global VAT / 34 New Zealand / Appendix 34A: GST exemptions (New Zealand)

Appendix 34A: GST exemptions (New Zealand)

34 New Zealand

GST exemptions are applied in New Zealand to the following:

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•�� Supplies of financial services and the supply by a supplier of financial services of goods and services which are reasonably incidental and necessary to a supply of financial services.

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Tour operators margin scheme (Malta)

Option to tax (New Zealand)

Transfer of a business as a going concern (Bulgaria)

Administration (Belgium)

Appendix 3C: VAT zero rate (Belgium)

Accounting records (Austria)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

Liability for GST and pricing (Australia)

VAT withholding (Ecuador)

Transfer of a business as a going concern (Zambia)

Appointing a fiscal representative (Austria)

Penalties and interest (Estonia)

Finland - VAT submission guide

Failing to register for GST on time (Australia)

Appendix 52B: VAT exemptions (Turkey)

Transfer of a business as a going concern (Austria)

Portugal - VAT submission guide

Latvia - VAT registration guide

Hungary - VAT registration guide