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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

GST - Compulsory zero-rating of land rules (general application)

Date of issue: 15 September 2017

Ruling Number: IS 17/08

This Interpretation Statement provides a general overview of the compulsory zero-rating of land (CZR) rules, including practical examples of how the CZR rules work and a flowchart at the end. The statement’s focus is on helping vendors and purchasers get it right from the start, before a transaction including land settles.

IS 17/08 - PDF format (447kb | 31 pages)