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Officials' advice

Incidence of GST exceptions: Background Paper for session 12 of the Tax Working Group

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated June 2018.

Other papers from this meeting: Meeting 12: 29 June 2018.

Other papers on this theme: GST.

This paper responds to the Group’s request for information about the incidence of exceptions for GST In particular, the Group requested information on whether the benefit of a GST exception (for example for food and drink) would be fully passed through to consumers.

Last updated: 
Monday, 17 September 2018