About this Guide

This factsheet explains the change that allows non-resident businesses to register for GST and claim GST paid on New Zealand business expenses.

When to use this guide

Provided a non-resident business doesn’t have a New Zealand taxable activity, they can:

• register for GST, and
• claim GST paid on New Zealand business expenses when receiving goods or services in New Zealand.

This change takes effect from 1 April 2014.

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