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GST Compliance in the New Zealand Property Sector

Claus, Iris


Different schemes used in property transactions raised concern in New Zealand that insufficient goods and services tax (GST) was being paid on the sale of property. To improve tax compliance in the property sector, various measures have been undertaken. Tax auditing of property transactions has been strengthened since 2007 and in 2009 the government issued a discussion document that proposed a legislative solution to some specific GST problems. Moreover, several court cases have ruled against...[Show more]

CollectionsANU Research Publications
Date published: 2014
Type: Journal article
Source: Fiscal Studies
DOI: 10.1111/j.1475-5890.2014.12029.x


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