2Interpretation

1. In this Act, other than in section 12, unless the context otherwise requires,—

   adjustment period, for a supply of goods or services to which sections 8(4B)(b), 9(2)(h), 20(3C) to (3J) and (3JC), and 21 to 21H apply, means a first or subsequent adjustment period referred to in section 21G(2)

   apply, for a mode of communication, has the meaning set out in section 14C of the Tax Administration Act 1994

   ask, for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994

   associated supply means—

   1. a supply for which the supplier and recipient are associated persons:
   2. a supply of a right, under an equity security or participatory security, to receive for no consideration, or consideration at other than the open market value, a supply of goods and services that is—
      1. not an exempt supply; and
      2. not a supply relating to the control of the issuer of the equity security or participatory security

   Auckland Future Fund has the same meaning as in section YA 1 of the Income Tax Act 2007

   balance date is defined in section 15B for the purposes of that section

   challenge means—as the context requires; and any variant of the word challenge is to have a like meaning

   1. to commence proceedings under Part 8A of the Tax Administration Act 1994 challenging a disputable decision (as defined in section 3(1) of that Act); or
   2. the proceedings,—

   collection agency has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023

   commercial dwelling—

   1. means—
      1. a hotel, motel, homestay, farmstay, bed and breakfast establishment, inn, hostel, or boardinghouse:
      2. a serviced apartment managed or operated by a third party for which services in addition to the supply of accommodation are provided and in relation to which a resident does not have quiet enjoyment, as that term is used in section 38 of the Residential Tenancies Act 1986:
      3. a convalescent home, nursing home, rest home, or hospice:
      4. a camping ground:
      5. premises of a similar kind to those referred to in subparagraphs (i) to (iv); and
   2. excludes—
      1. a hospital except to the extent to which the hospital is a residential establishment:
      2. a dwelling referred to in paragraph (b)(iii) of the definition of dwelling

   Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994

   common property has the same meaning as in the Unit Titles Act 2010

   company means any body corporate, whether incorporated in New Zealand or elsewhere, and any limited partnership registered under the Limited Partnerships Act 2008; but does not include a local authority or a public authority

   consideration, in relation to the supply of goods and services to any person, includes any payment made or any act or forbearance, whether or not voluntary, in respect of, in response to, or for the inducement of, the supply of any goods and services, whether by that person or by any other person; but does not include any payment made by any person as an unconditional gift to any non-profit body

   consideration in money includes consideration expressed as an amount of money

   content means the signals, writing, images, sounds or information of any kind that are transmitted, emitted or received by a telecommunications service

   cryptoasset means a digital representation of value that exists in—

   1. a database that is secured cryptographically and contains ledgers, recording transactions and contracts involving digital representations of value, that are maintained in decentralised form and shared across different locations and persons; or
   2. another application of the same technology performing an equivalent function

   cryptocurrency means a cryptoasset that is not a non-fungible token

   dealer in fine metal means any person who satisfies the Commissioner that a principal part of that person's business is the regular purchase and supply, for use as an investment item, of any fine metal

   document means a document as defined in the Tax Administration Act 1994

   domestic goods and services means the right to occupy the whole or part of any commercial dwelling, including, where it is provided as part of the right to so occupy, the supply of—

   1. cleaning and maintenance:
   2. electricity, gas, air-conditioning, or heating:
   3. telephone, television, radio, or any other similar chattel

   donated goods and services means goods and services which are gifted to a non-profit body and are intended for use in the carrying on or carrying out of the purposes of that non-profit body

   due date, in relation to the payment of tax by a registered person, means the last day for payment determined by either section 19C(1) or 23(1) for that registered person

   dwelling, for a person,—

   1. means premises, as defined in section 2 of the Residential Tenancies Act 1986,—
      1. that the person occupies, or that it can reasonably be foreseen that the person will occupy, as their principal place of residence; and
      2. in relation to which the person has quiet enjoyment, as that term is used in section 38 of the Residential Tenancies Act 1986; and
   2. includes—
      1. accommodation provided to a person who is occupying the same premises, or part of the same premises, as the supplier of the accommodation and who meets the requirements of paragraph (a)(i):
      2. any appurtenances belonging to or used with the premises:
      3. despite paragraph (a)(ii), a residential unit in a retirement village or rest home when the consideration paid or payable for the supply of accommodation in the unit is for the right to occupy the unit; and
   3. excludes a commercial dwelling

   electronic marketplace—

   1. means a marketplace that is operated by electronic means by which a person (the underlying supplier) makes 1 or more of the following supplies through another person (the operator of the marketplace) to a third person (the recipient):
      1. a supply of goods:
      2. a supply of remote services by electronic means:
      3. a supply of listed services; and
   2. includes a website, internet portal, gateway, store, distribution platform, or other similar marketplace; and
   3. does not include a marketplace that solely processes payments

   emissions unit means a unit as defined in section 4(1) of the Climate Change Response Act 2002

   entry value threshold means $1,000

   estimated customs value, for an item of goods, means the value of the item determined by the supplier under section 10B for comparison with the entry value threshold

   exempt supply means a supply that is exempt from tax pursuant to section 14

   fine metal means—

   1. gold, in any form, being gold of a fineness of not less than 99.5%:
   2. silver, in any form, being silver of a fineness of not less than 99.9%:
   3. platinum, in any form, being platinum of a fineness of not less than 99.0%:
   4. any other substance that the Governor-General may, from time to time, by Order in Council, declare to be fine metal for the purposes of this definition (see subsection (3))

   flat-rate credit means an amount equal to the amount of input tax that an operator of an electronic marketplace passes on to an underlying supplier for a supply of listed services made through the electronic marketplace as a credit that is intended for an underlying supplier who is not a registered person

   going concern, in relation to a supplier and a recipient, means the situation where—

   1. there is a supply of a taxable activity, or of a part of a taxable activity where that part is capable of separate operation; and
   2. all of the goods and services that are necessary for the continued operation of that taxable activity or that part of a taxable activity are supplied to the recipient; and
   3. the supplier carries on, or is to carry on, that taxable activity or that part of a taxable activity up to the time of its transfer to the recipient

   goods means all kinds of personal or real property; but does not include choses in action, money, cryptocurrency, or a product that is transmitted by means of a wire, cable, radio, optical or other electromagnetic system or by means of a similar technical system

   GST group means a group of persons that meets the requirements of section 55

   hire, in relation to goods, includes a letting on any terms, including a lease

   hire purchase agreement has the same meaning as in section YA 1 of the Income Tax Act 2007; but includes an agreement that would be a hire purchase agreement but for the exclusion in paragraph (f) of the definition of that term in that section

   hospital—

   1. means an institution—
      1. that is a hospital care institution within the meaning of section 58(4) of the Health and Disability Services (Safety) Act 2001; or
      2. whose principal purpose is to receive and treat people needing medical treatment or suffering from a disease; and
   2. includes all clinics, dispensaries, offices, outpatient departments, services, and undertakings, maintained in connection with, or incidental to, such an institution

   income year means an income year as defined in section YA 1 of the Income Tax Act 2007

   inform, for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994

   insurance means insurance or guarantee against loss, damage, injury, or risk of any kind whatever, whether pursuant to any contract or any enactment; and includes reinsurance; and contract of insurance includes a policy of insurance, an insurance cover, and a renewal of a contract of insurance:provided that nothing in this definition shall apply to any insurance specified in section 3

   invoice means a document notifying an obligation to make payment

   issuing member means the member responsible under section 55 or 55B for issuing the taxable supply information or supply correction information for each supply made by a member of a GST group or supplier group

   land, in the zero-rating of land rules,—

   1. includes—
      1. an estate or interest in land:
      2. a right that gives rise to an interest in land:
      3. an option to acquire land or an estate or interest in land:
      4. a share in the share capital of a flat or office owning company to which subpart 6 of Part 3 of the Land Transfer Act 2017 applies:
   2. does not include—
      1. a mortgage:
      2. a lease of a dwelling:

   late payment penalty has the meaning given to it in section 3(1) of the Tax Administration Act 1994

   licence to occupy means the right to exclusive personal occupancy

   listed services means a service described in section 8C(2)

   listing intermediary has the meaning set out in section 60CB(8)

   local authority—

   1. means a local authority within the meaning of the Local Government Act 2002; and
   2. includes—
      1. the administering body within the meaning of the Reserves Act 1977 of any reserve classified under that Act as a scenic reserve or a recreation reserve:
      2. an airport authority (other than an airport company) within the meaning of the Airport Authorities Act 1966:
      3. the Aotea Centre Board of Management established by the Auckland Aotea Centre Empowering Act 1985:
      4. the Canterbury Museum Trust Board continued in existence by section 5(1) of the Canterbury Museum Trust Board Act 1993:
      5. the Council of the Auckland Institute and Museum constituted under the Charitable Trusts Act 1957:
      6. the Otago Museum Trust Board continued in existence by section 5(1) of the Otago Museum Trust Board Act 1996:
      7. Auckland Transport (as established by section 38 of the Local Government (Auckland Council) Act 2009):
      8. Auckland Regional Holdings established by section 18 of the Local Government (Auckland) Amendment Act 2004:
      9. the Auckland Council Independent Maori Statutory Board established by section 81 of the Local Government (Auckland Council) Act 2009:
      10. the trustee of the Auckland Future Fund

   loyalty programme means a consumer incentive scheme under which a customer can obtain loyalty points that are redeemable for goods or services

   marketplace means—

   1. an electronic marketplace:
   2. a marketplace approved under section 60D as a supplier of distantly taxable goods or remote services

   member includes a partner, a joint venturer, a trustee, or a member of an unincorporated body

   member supply means a supply by a member of a GST group or supplier group

   mobile roaming services—

   1. means mobile telecommunications services supplied to the mobile device of a person who is outside the country of their usual mobile network as determined by the country code of the subscriber identity module for the person’s mobile device; and
   2. includes services supplied to enable a person to receive mobile telecommunications services when the person is outside the country of their usual mobile network determined as described in paragraph (a); and
   3. are services that are classified as—
      1. inbound mobile roaming services when the services are received by a person who is in New Zealand and whose usual mobile network determined as described in paragraph (a) is outside New Zealand; or
      2. outbound mobile roaming services when the services are received by a person whose usual mobile network determined as described in paragraph (a) is in New Zealand

   money includes—whether of New Zealand or any other country, but does not include a collector's piece, investment article, or item of numismatic interest

   1. bank notes and other currency, being any negotiable instruments used or circulated, or intended for use or circulation, as currency; and
   2. postal notes and money orders; and
   3. promissory notes and bills of exchange,—

   name, in relation to a registered person, includes—

   1. the name (if any) specified by the registered person as a trading name in the person's application for registration under this Act; or
   2. any trading name subsequently notified to the Commissioner under section 53(2) as the name the registered person wishes to use for the purpose of issuing or creating taxable supply information and supply correction information under this Act

   new fine metal means any fine metal which has been refined into fine metal by a refiner of fine metal

   New Zealand means New Zealand as defined in section YA 1 of the Income Tax Act 2007

   non-fungible token means a cryptoasset that contains unique distinguishing identification codes or metadata

   non-profit body means any society, association, or organisation, whether incorporated or not,—

   1. which is carried on other than for the purposes of profit or gain to any proprietor, member, or shareholder; and
   2. which is, by the terms of its constitution, rules, or other document constituting or governing the activities of that society, association, or organisation, prohibited from making any distribution whether by way of money, property, or otherwise howsoever, to any such proprietor, member, or shareholder

   non-resident means a person to the extent that the person is not resident in New Zealand

   non-taxable use, for goods or services, means use of the goods or services for making exempt supplies or other than for making taxable supplies

   notice, for an item of information, means the form or manner in which the item is notified or communicated, as described in section 14C or 14D of the Tax Administration Act 1994, as appropriate

   notify—

   1. means to give notice; and
   2. for a mode of communication, has the meaning set out in section 14C or 14D of the Tax Administration Act 1994, as appropriate

   Office of Parliament means the administrative and support services and staff of—

   1. the Parliamentary Commissioner for the Environment:
   3. the Ombudsmen:
   4. the Controller and Auditor-General

   officer of the department means an officer of the department as defined in the Tax Administration Act 1994

   original visual artwork has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023

   output tax, in relation to any registered person, means the tax charged pursuant to section 8(1) in respect of the supply of goods and services made by that person

   partnership and partner have the meanings set out in the Partnership Law Act 2019

   percentage actual use is defined in section 21G(1)(a) for the purposes of sections 8(4B)(b), 9(2)(h), 20(3JC), and 21 to 21H

   percentage difference is defined in section 21G(1)(c) for the purposes of sections 21 to 21H

   percentage intended use is defined in section 21G(1)(b) for the purposes of sections 8(4B)(b), 20(3H), 20(3JC), and 21 to 21H

   person includes a company, an unincorporated body of persons, a public authority, and a local authority

   Pharmac means the Pharmaceutical Management Agency established by section 46 of the New Zealand Public Health and Disability Act 2000

   Pharmac agreement means an agreement to which Pharmac is a party and under which Pharmac agrees to list a pharmaceutical on the pharmaceutical schedule as defined in section 6 of the New Zealand Public Health and Disability Act 2000

   pharmaceutical means a pharmaceutical as defined in section 6 of the New Zealand Public Health and Disability Act 2000

   previous actual use has the meaning given in section 21C(b)(i)

   principal place of residence, in the definition of dwelling means a place that a person occupies as their main residence for the period to which the agreement for the supply of accommodation relates

   prize competition means a scheme or competition—

   1. for which direct or indirect consideration is paid to a person for conducting the scheme or competition; and
   2. that distributes prizes of money or in which participants seek to win money; and
   3. for which the result is determined—
      1. by the performance of the participant of an activity of a kind that may be performed more readily by a participant possessing or exercising some knowledge or skill; or
      2. partly by chance and partly by the performance of an activity as described in subparagraph (i), whether or not it may also be performed successfully by chance:

   provisional tax means provisional tax as defined in section YA 1 of the Income Tax Act 2007

   public authority means all instruments of the Crown in respect of the Government of New Zealand, whether departments, Crown entities, State enterprises, or other instruments; and includes offices of Parliament, the Parliamentary Service, the Office of the Clerk of the House of Representatives, public purpose Crown-controlled companies, and the New Zealand Lottery Grants Board; but does not include the Governor-General, members of the Executive Council, Ministers of the Crown, or members of Parliament

   public purpose Crown-controlled company has the same meaning as in section YA 1 of the Income Tax Act 2007

   qualifying resale has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023

   quarter means a quarter as defined in section YA 1 of the Income Tax Act 2007

   Railways assets and liabilities, Railways assets, and Railways liabilities have the same meaning as in section EZ 68 of the Income Tax Act 2007

   Railways vesting has the same meaning as in section EZ 68 of the Income Tax Act 2007

   recipient, in relation to any supply of goods and services, means the person receiving the supply

   recipient details, for a taxable supply of goods or services, means—

   1. the name of the recipient; and
   2. one or more of the following items of information that are relevant to the recipient:
      1. an address of a physical location for the person such as a mailing or billing address:
      2. a telephone number:
      3. an email address:
      4. a trading name other than the name of the recipient:
      5. a New Zealand business number:
      6. a Uniform Resource Locator address for a web site

   redeliverer, for a supply of goods and a recipient of the supply, means a person who, under an arrangement with the recipient, delivers the goods from outside New Zealand at a place in New Zealand or arranges or assists the delivery of the goods from outside New Zealand at a place in New Zealand and—

   1. provides the use of an address outside New Zealand to which the goods are delivered:
   2. arranges or assists the use of an address outside New Zealand to which the goods are delivered:
   3. purchases the goods outside New Zealand as an agent of the recipient:
   4. arranges or assists the purchase of the goods outside New Zealand

   refiner of fine metal means any person who satisfies the Commissioner that, in the regular course of business, that person converts or refines any fine metal

   registered person means a person who is registered or is liable to be registered under this Act

   registration number, in relation to any registered person, means the number allocated to that registered person for the purposes of this Act

   remote services means a service that, at the time of the performance of the service, has no necessary connection between—

   1. the place where the service is physically performed; and
   2. the location of the recipient of the services

   request, for a mode of communication, has the meaning set out in section 14B of the Tax Administration Act 1994

   resale royalty has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023

   resident means resident as determined in accordance with sections YD 1 and YD 2 (excluding section YD 2(2)) of the Income Tax Act 2007:provided that, notwithstanding anything in those sections,—

   1. a person shall be deemed to be resident in New Zealand to the extent that that person carries on, in New Zealand, any taxable activity or any other activity, while having any fixed or permanent place in New Zealand relating to that taxable activity or other activity:
   2. a person who is an unincorporated body is deemed to be resident in New Zealand if the body has its centre of administrative management in New Zealand:
   3. the effect of the rules in section YD 1(4) and (6) of that Act are ignored in determining the residence or non-residence of a natural person, and residence is treated as—
      1. starting on the day immediately following the relevant day that triggers residence under section YD 1(3) of that Act; or
      2. ending on the day immediately following the relevant day that triggers non-residence under section YD 1(5) of that Act

   residential establishment means any commercial dwelling in which not less than 70% of the individuals to whom domestic goods and services are supplied reside, or are expected to reside, for a period of, or in excess of, 4 weeks; and also includes any hospital to the extent that it is used to provide domestic goods and services in a way similar to any such residential establishment

   return means any return required to be furnished under Part 3

   return of income means a return of income required under section 33 of the Tax Administration Act 1994

   revenue from the Crown means any amount brought to charge from the Crown (not being revenue received from any other public authority) by any public authority for the supply of outputs (within the meaning of the Public Finance Act 1989) by that public authority; but does not include—

   1. any goods and services tax, chargeable in accordance with the provisions of this Act, on the supply of outputs by that public authority:
   2. any revenue collected by that public authority as agent on behalf of the Crown

   right holder has the same meaning as in section 4 of the Resale Right for Visual Artists Act 2023

   secondhand goods, does not include—

   1. secondhand goods consisting of any fine metal; or
   2. secondhand goods which are—
      1. manufactured or made from, or to the extent to which they are manufactured or made from, gold, silver, platinum, or other substance, that would be fine metal if it were of the required fineness; and
      2. of a kind not manufactured for sale to the public; or
   3. livestock

   service occupancy agreement means a licence whereby a person occupies a dwelling for no consideration

   services means anything which is not goods or money or cryptocurrency

   shortfall penalty has the meaning given to it in section 3(1) of the Tax Administration Act 1994

   supplier, in relation to a supply of goods and services, means—

   1. for a supply to which paragraph (b) does not apply, the person who makes the supply; or
   2. for a supply that is subject to a provision in Part 9, the person who is treated by the provision as making the supply

   supplier group means a group of 2 or more registered persons who enter an agreement meeting the requirements of section 55B that 1 supplier is to issue the taxable supply information or supply correction information for each supply of goods and services by 1 or more members of the group

   supply correction information is defined in section 19E

   supply information, for a supplier and a recipient of a supply of goods or services, means information for the supply that includes—

   1. the name and registration number of the supplier; and
   2. the date of the invoice or, where no invoice is issued, the time of supply; and
   3. a description of the goods or services; and
   4. the amount of the consideration for the supply

   tax means goods and services tax

   tax file number has the meaning assigned to that term by section YA 1 of the Income Tax Act 2007

   tax fraction means the fraction calculated in accordance with the following formula:

   tax invoice means a document provided pursuant to sections 24 and 24BA

   tax law has the meaning set out in section 3(1) of the Tax Administration Act 1994

   tax payable means an amount of tax calculated in accordance with section 19C and section 20; and includes—

   1. any amount referred to in section 17(2) or section 51B:
   2. any late payment penalty or shortfall penalty:
   3. any amount of tax refundable by the Commissioner pursuant to section 19C or section 20; and, for the purposes of section 57, includes interest payable under Part 7 of the Tax Administration Act 1994:
   4. an amount calculated under section 26B

   tax year means a tax year as defined in section YA 1 of the Income Tax Act 2007

   taxable period, in relation to a registered person, means a taxable period determined under sections 15 to 15E

   taxable supply means a supply of goods and services in New Zealand that is charged with tax under section 8 and includes a supply that section 11, 11A, 11AB or 11B requires to be charged at the rate of 0%

   taxable supply information, for a taxable supply of goods or services, is defined in section 19E

   taxable use, for goods or services, means use of the goods or services for making taxable supplies

   Taxation Review Authority or Authority means a Taxation Review Authority established under the Taxation Review Authorities Act 1994

   telecommunications services means the transmission, emission or reception, and the transfer or assignment of the right to use capacity for the transmission, emission or reception, of signals, writing, images, sounds or information of any kind by wire, cable, radio, optical or other electromagnetic system, or by a similar technical system, and includes access to global information networks but does not include the content of the telecommunication

   telecommunications supplier means a person whose principal activity is the supply of telecommunications services

   trustee includes an executor and administrator; and also includes Public Trust and the Māori Trustee

   unconditional gift means a payment voluntarily made to any non-profit body for the carrying on or carrying out of the purposes of that non-profit body and in respect of which no identifiable direct valuable benefit arises or may arise in the form of a supply of goods and services to the person making that payment, or any other person where that person and that other person are associated persons; but does not include any payment made by the Crown or a public authority

   underlying supplier, for a supply of goods or services that is supplied by the operator of a marketplace under section 60C or 60D, means the person who would be the supplier of the goods and services in the absence of sections 60C and 60D

   unincorporated body means an unincorporated body of persons, including a partnership, a joint venture, and the trustees of a trust

   unit title body corporate means a body corporate under the Unit Titles Act 2010, other than a body corporate of a retirement village registered under the Retirement Villages Act 2003

   warranty, in respect of goods supplied, means an undertaking given under the supply agreement to remedy any defect in the goods that appears during a certain period of time after the goods are supplied or before a certain level of usage is reached

   water organisation has the meaning set out in section 4 of the Local Government (Water Services) Act 2025

   water services has the meaning set out in section 4 of the Local Government (Water Services) Act 2025

   working day means any day of the week other than—

   1. a Saturday, a Sunday, Waitangi Day, Good Friday, Easter Monday, Anzac Day, the Sovereign’s birthday, Te Rā Aro ki a Matariki/Matariki Observance Day, and Labour Day; and
   2. if Waitangi Day or Anzac Day falls on a Saturday or a Sunday, the following Monday; and
   3. a day in the period commencing with 25 December in any year and ending with 15 January in the following year

   zero-rating of land rules means sections 5(24), 11(1)(mb), 60B(6), 75(3B), and 78F.

2. For the purposes of this Act, a reference to goods and services includes a reference to goods or services.

3. An order under the definition of fine metal, paragraph (d), in subsection (1) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).