First comprehensive "remedial" review of New Zealand's goods and services tax

Journal
Author
Maples, A.J.
Country
New Zealand
Published Date
Issue
Bulletin for International Taxation 2001 (Volume 55), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the changes made by the GST Amendment Act enacted in 2000 and compares the changes with the GST discussion document which was released by the New Zealand Government in 1999.