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Officials' advice

Note on effect of decreasing the rate of GST: Background Note

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated [9 March 2018].

Other papers from this meeting: Meeting 4: 9 March 2018.

Other papers on this theme: GST.

The purpose of this note is to provide an assessment of the impacts of a general reduction in the rate of GST, and a reduction in the rate of GST for necessities only. The advice provided in this note has been drawn together quickly and should be taken as indicative, in particular for the fiscal and distributional figures.

Last updated: 
Monday, 17 September 2018