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Answer: The amendments were made in the GST Act which are applicable from 01-04-2014.

The main resons for these amendments were to ensure non-resident businesses choose New Zealand to do business and they should be treated fairly.


A new section 54B was inserted which apply to a non-resident that wishes to voluntarily register in New Zealand. New section 20(3L) allows non-residents to claim input deductions without the need to be making taxable supplies in New Zealand.

There are certain criteria which needs to be satisfied for getting the GST refund. There are many limitations put in place to ensure the refund is issued to the right people. There could be a potential scam/fraud where group of people intend to receive services via offshore entity and then claim for the refund. One of the criteria is there should not a be any on selling of services. The other criteria are the payment must be made and it should be over the threshold. The department do not want to deal with the small amount due to compliance cost. The person should be registered for GST or similar tax in their resident place.

If you have any question related to the GST refund you can contact us.

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