回复：exempt supply and a zero-rated supply 有什么不同？
The difference is important because zero-rated supplies are included in the total value of taxable supplies for the purpose of determining whether a person’s taxable supplies exceed $40,000 a year (and therefore is required to register for GST). Exempt supplies are not included for this purpose.
w&dec¢S aDWKwww.pas2008.co.nz MñÝoúë«w&dec¢S aDWKwww.pas2008.co.nz MñÝoúë«Secondly, a person making zero-rated supplies is able to claim an input tax credit for GST charged on taxable supplies that it receives in the course of making the zero-rated supplies. Person’s making exempt supplies are unable to do this.
w&dec¢S aDWKwww.pas2008.co.nz MñÝoúë«
