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Home / Tolley's EU and Global VAT / 34 New Zealand / Appendix 34A: GST exemptions (New Zealand)

Appendix 34A: GST exemptions (New Zealand)

34 New Zealand

GST exemptions are applied in New Zealand to the following:

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•�� Supplies of financial services and the supply by a supplier of financial services of goods and services which are reasonably incidental and necessary to a supply of financial services.

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Sweden - VAT submission guide

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Late returns or payments (Indonesia)

VAT withholding (Ecuador)

Cash accounting (Greece)

Transfer of a business as a going concern (Zambia)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Indonesia)

Flat rate scheme for farmers (Luxembourg)

Failing to register for GST on time (Australia)

Transfer of a business as a going concern (Indonesia)

Lithuania - VAT registration guide

Estonia - VAT registration guide

Denmark - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Turkey - VAT registration guide

Transfer of a business as a going concern (Austria)

Austria - VAT registration guide

France - VAT submission guide

Belgium - VAT registration guide

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