The GST changes for New Zealand outlined below were enacted on 30 March 2022 with a delayed implementation date of 1 April 2023.
They are subject to the remedial GST changes included in the Taxation (Annual Rates for the 2022-23, Platform Economy, and Remedial Matters) Bill (No2), which was released on the 8 September 2022.
The remedial GST changes have not yet been enacted, but we do expect them to be close to their final form.
Source KPMG
