Skip navigation
Skip navigation

GST Compliance in the New Zealand Property Sector

Claus, Iris

Description

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
URI: http://hdl.handle.net/1885/70986
Source: Fiscal Studies
DOI: 10.1111/j.1475-5890.2014.12029.x

Download

File Description SizeFormat Image
01_Claus_GST_Compliance_in_the_New_2014.pdf658 kBAdobe PDF    Request a copy


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  12 November 2018/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator