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FAQ
GST Update for Low Value Goods Entering New Zealand Effective from 1 December 2019
Can the business choose to pay GST on behalf of the consumer? For example, not charge GST on the sale but lodge GST periodically to the Inland Revenue anyway?
Where GST is applicable on supply of low value goods and the Business has not separately charged or indicated that GST is applicable on the supply, then GST is actually 3/23rd of the price charged.