Since its introduction in 1985, GST has become an important component of New Zealand’s tax system, accounting for roughly 25 % of total tax revenue. In March 1999 the New Zealand Government published a discussion document containing proposals for reform of the GST Act arising from a review of GST. This article outlines changes to the GST Act which have arisen from this review.
Pallot, Marie and Fenwick, Hayden
"Recent GST Reforms and Proposals in New Zealand,"
Revenue Law Journal:
1, Article 6.
Available at: http://epublications.bond.edu.au/rlj/vol10/iss1/6