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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

GST: Time of supply - payments of deposits, including to a stakeholder

Date of issue: 04 June 2010

Ruling Number: IS10/03

This interpretation statement considers the application of the time of supply rules for GST purposes to the payment of a deposit in various circumstances, including under conditional and unconditional agreements, where a binding agreement does not exist and where payment is made to a stakeholder.

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IS10/03 - PDF format (81kb | 16 pages)