Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Special cases

60E: When redeliverer is supplier of distantly taxable goods

You could also call this:

"When someone else delivers goods to you and is considered the supplier for tax purposes"

Illustration for Goods and Services Tax Act 1985

When you get goods from someone, a redeliverer is the person who gives you the goods. The redeliverer is the supplier of the goods if no electronic marketplace operator is the supplier under section 60C(2) and (3) and no marketplace operator is the supplier under section 60D(2) and (3). The seller or underlying supplier must not help deliver the goods to you in New Zealand. You must also meet the requirements for the goods to be considered distantly taxable goods when the redeliverer is treated as the supplier. If more than one redeliverer has to pay tax on the goods, the person who made the arrangement with you first is treated as the supplier. If that person did not make an arrangement with you, then the person who made the arrangement with someone acting on your behalf is treated as the supplier.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=LMS290233.

Topics:
Money and consumer rights > TaxesMoney and consumer rights > Consumer protection
Previous

60D: Approved marketplaces, or

"Buying from online marketplaces that are approved to handle tax in New Zealand"

Next

60F: Operator of marketplace or redeliverer making return based on faulty information, or

"What happens if you're an online marketplace or delivery service and you give wrong tax information by mistake?"

Part 9Special cases

60EWhen redeliverer is supplier of distantly taxable goods

  1. For a supply of goods to a recipient, a redeliverer of the goods is the supplier of the goods if—

  2. no operator of an electronic marketplace is the supplier under section 60C(2) and (3); and
    1. no operator of a marketplace is the supplier under section 60D(2) and (3); and
      1. no seller or underlying supplier of the goods makes or arranges or assists the delivery of the supply to the recipient at a place in New Zealand; and
        1. the supply meets the requirements for being a supply of distantly taxable goods when treated as being made by the redeliverer.

          1. If, in relation to a single supply of distantly taxable goods to a recipient, more than 1 redeliverer is liable to account for tax on the supply, the person treated as making the supply is the redeliverer that first enters into an arrangement relating to the supply with the recipient, or, in the absence of such an arrangement, first enters into an arrangement relating to the supply with a person acting on behalf of the recipient.

          Notes
          • Section 60E: inserted, on , by section 39 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).