GST: Background Paper for Session 2 of the Tax Working Group

This paper provides a brief summary of New Zealand’s GST system and framework. The paper considers the case for making further exemptions from our GST base and also considers the application of GST to low-value imported goods.

_{The advice represents the preliminary advice of the Secretariat to assist the Group in its initial consideration of the relevant topics.  The advice does not represent the views of the Group or the Government.  The Secretariat is refining the views contained in these documents following consideration of public submissions and discussion with the Group.  The Secretariat would welcome any feedback on the documents at: secretariat@taxworkinggroup.govt.nz}