Improvements to the GST treatment of financial services - the proposed New Zealand approach

Pallot, M.; White, D.

Improvements to the GST treatment of financial services - the proposed New Zealand approach

Journal

Author

Pallot, M.; White, D.

Country

New Zealand

Published Date

1 December 2002

Issue

International VAT Monitor 2002 (Volume 13), No. 6

In this article the authors describe the New Zealand government's analysis of and response to the distortions created by the exemption of financial services as set out in a discussion document released on 8 October 2002 entitled "GST and financial services".

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Improvements to the GST treatment of financial services - the proposed New Zealand approach