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The latest issue of the Australian GST Journal (Volume 14 Part 1) contains the following material:
CASE NOTE – Gina Lazanas and Robyn Thomas
- ATS Pacific: “Beyond the four corners” of a contract
- Pakistan: “RegSys” – Introduction of an improvised sales tax registration procedure in Pakistan – Shafi Khan
- South Korea: VAT on the supply of non-traditional financial services is contemplated – Dong-Keon Lee
New non-resident GST registration rules in New Zealand – Eugen Trombitas and Mads Nielsen
From 1 April 2014, Australian businesses and other non-residents of New Zealand will be allowed to register for GST purposes in New Zealand and recover GST on costs incurred in New Zealand. This is a positive change and will help promote cross border business-to-business (B2B) GST neutrality. This article discusses the new rules and provides practical perspectives.