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Goods and Services Tax Act 1985

Interpretation

5B: Supply of certain imported goods and services

You could also call this:

"Buying things from overseas is like selling them yourself, according to the law."

Illustration for Goods and Services Tax Act 1985

When you get goods or services from overseas, the law treats you as if you made the supply yourself. This is for certain sections of the law, such as sections 8(1), 15A to 15E, 19A, 20(4), 20B, 25AA, 51, 52, 57, 75, 76(6), 78B, 78BA, and 78C. The law says you are making the supply as part of your taxable activity.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM82288.

Topics:
Money and consumer rights > Taxes
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5: Meaning of term supply, or

"What it means to supply goods and services in New Zealand"

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6: Meaning of term taxable activity, or

"What is a taxable activity, like a business or job, and how does it work?"

Part 1Interpretation

5BSupply of certain imported goods and services

  1. For the purpose of the definition of output tax and sections 8(1), 15A to 15E, 19A, 20(4), 20B, 25AA, 51, 52, 57, 75, 76(6), 78B, 78BA and 78C, a supply of goods or services that is treated by section 8(4B) as being made in New Zealand is treated as being made by the recipient of the supply in the course or furtherance of a taxable activity carried on by the recipient.

Notes
  • Section 5B: inserted, on , by section 145 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
  • Section 5B heading: amended, on , by section 9(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
  • Section 5B: amended, on , by section 9(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
  • Section 5B: amended (with effect on 1 April 2007), on , by section 706 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).