The Goods and Services Tax (GST) is a form of value added tax (VAT). It was imposed in New Zealand at a single rate of
Muir, Roger S.
"The Goods and Services Tax : Reflections on the New Zealand Experience, Six Years On,"
Revenue Law Journal: Vol. 3
, Article 2.
Available at: https://epublications.bond.edu.au/rlj/vol3/iss2/2