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Goods and Services Tax Act 1985

Imposition of tax

8BC: Optional use of place of supply rules for certain suppliers required to determine residence or registration status

You could also call this:

"Some suppliers can choose their own way to figure out where customers live or if they're registered."

Illustration for Goods and Services Tax Act 1985

If you are a supplier, this section might apply to you when you supply goods and services as described in section 8B(1)(c) or 8BB(1)(c). You can choose to use other information to figure out where a recipient lives for remote services or if they are registered for certain goods and services. This can include information from your own systems and processes.

You might use this information to determine a recipient's residence or registration status. This is an option for you, despite what sections 8B(2) and 8BB(1B) say. You can look at the information you already have about your supplies and the people who receive them.

This information can help you make decisions about supplies of remote services or certain goods and services. You can use the details you have from your own systems to help you. This is allowed under this section.

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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=LMS852657.

Topics:
Money and consumer rights > Taxes
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Part 2Imposition of tax

8BCOptional use of place of supply rules for certain suppliers required to determine residence or registration status

  1. This section applies to a supplier in relation to a supply of goods and services made by them as described in section 8B(1)(c) or 8BB(1)(c).

  2. Despite sections 8B(2) and 8BB(1B), the supplier may choose to use other items of commercial information to determine—

  3. a recipient’s residence for the purposes of a supply of remote services; or
    1. a recipient’s registration status for the purposes of a supply of distantly taxable goods, remote services, or listed services.

      1. For the purposes of subsection (2), the other items of commercial information may include information obtained from the supplier’s existing systems and processes that are used to collect information about the supplies made and the recipients of those supplies.

      Notes
      • Section 8BC: inserted, on , by section 129 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).