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Commentary

Refunds of GST to non-New Zealand businesses (New Zealand)

34 New Zealand

Foreign businesses may be entitled to a GST refund in connection with purchases of goods and services in New Zealand provided certain conditions are met.

To be eligible to make a claim:

  1. Ìý

    •ÌýÌýÌýÌý the business must not make or intend to make taxable supplies in New Zealand;

  2. Ìý

    •ÌýÌýÌýÌý the business

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