16 Mar 2015
ID Tours New Zealand Limited v The Commissioner of Inland Revenue [2015] NZHC 483
- Citation
- [2015] NZHC 483
- Court
- High Court
The Court held the appellant was not an agent of the overseas operators but, in its own right, entered into separate contracts with local suppliers and with overseas operators and supplied advisory and on‑the‑ground services that together packaged domestic tourism products sold to non‑residents; those advisory services therefore constituted facilitation of inbound tour operations under s 8(2B)/(2F) and were chargeable to GST, so the appeal is dismissed.
- Gst zero‑rating
- Facilitation of inbound tour operations
- Section 8(2b) and 8(2f) interpretation
- Section 11a(1)(k) and 11a(2) receipt in new zealand
- Agency determination for gst purposes