Value Added Tax (VAT), known as Goods and Services Tax (GST) in New Zealand, was introduced via the GST Act on 1 October 1986. The applicable GST rate was 10% initially but it was increased to 12.5% in 1989 and then again to 15% in 2010.
The Inland Revenue is responsible for the administration of the goods and services tax in New Zealand.
Source Taxbackinternational
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