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Zero-rating of tooling costs to non-residents (IR589)

(published February 2014)

About this guide

This factsheet explains changes to the GST Act allowing New Zealand manufacturers to zero-rate the supply of specialised tools when supplied to non-residents.

PDF | 105kb | 1 page

When to use this guide

Use this factsheet to see what the changes are and if they affect you.

What you will need