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data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><p class="mw-empty-elt"> </p><p><b>Goods and Services Tax</b> (<b>GST</b>; <a href="/wiki/M%C4%81ori_language" title="Māori language">Māori</a>: <i lang="mi">Tāke hokohoko</i>) is a <a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a> or <a href="/wiki/Consumption_tax" title="Consumption tax">consumption tax</a> for <a href="/wiki/Goods_and_services" title="Goods and services">goods and services</a> consumed in <a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a>. </p><p>GST in New Zealand is designed to be a broad-based system with few exemptions, such as for rents collected on residential rental properties, donations, precious metals and financial services.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> It normally makes up around 30% of tax revenue in New Zealand.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>The rate for GST, effective since 1 October 2010 is 15%.<sup id="cite_ref-:0_3-0" class="reference"><a href="#cite_note-:0-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> This 15% tax is applied to the final price of the product or service being purchased and goods and services are advertised as GST inclusive. Reduced rate GST (9%) applies to hotel accommodation on a long-term basis (longer than 4 weeks). Zero rate GST (0%) applies to exports and related services; financial services; land transactions; international transportation. Financial services, real estate, precious metals are also exempt. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>GST was introduced on 1 October 1986 by the Minister of Finance, <a href="/wiki/Roger_Douglas" title="Roger Douglas">Roger Douglas</a>, at a rate of 10% on goods and services, during a series of controversial economic reforms undertaken by the <a href="/wiki/Fourth_Labour_Government_of_New_Zealand" title="Fourth Labour Government of New Zealand">Fourth Labour Government</a> known as <a href="/wiki/Rogernomics" title="Rogernomics">Rogernomics</a>. It was introduced in conjunction with compensating changes to personal income tax rates and removal of many excise taxes on imported goods. It replaced existing sales taxes for goods and services. In 1989, GST was increased to 12.5%, near the end of the Fourth Labour Government. In 2010, GST was raised again by the <a href="/wiki/Fifth_National_Government_of_New_Zealand" title="Fifth National Government of New Zealand">Fifth National Government</a>, taking GST to 15%.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="How_it_works">How it works</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=2" title="Edit section: How it works"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>GST-registered <sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> organisations and individuals pay GST only on the difference between GST-liable sales and GST-liable supplies (i.e., they pay GST on the difference between what they sell and what they buy: income less expenditure). This is accomplished by reconciling GST received (through sales) and GST paid (through purchases) at regular periods (typically every two months, with some qualifying companies opting for one-month or six-month periods), then either paying the difference to the Inland Revenue (IRD) if the GST collected on sales is higher or receiving a refund from IRD if the GST paid on purchases is higher. </p><p>Businesses exporting goods and services from New Zealand are entitled to "zero-rate" their products: effectively, they charge GST at 0%. This permits the business to claim back the input GST, but the eventual, non-New Zealand based consumer does not pay the tax (businesses that produce GST-exempt supplies are not able to claim back input GST). </p><p>Because businesses claim back their input GST, the GST inclusive price is usually irrelevant for business purchasing decisions, other than in relation to <a href="/wiki/Cash_flow" title="Cash flow">cash flow</a> issues. Consequently, <a href="/wiki/Wholesaler" class="mw-redirect" title="Wholesaler">wholesalers</a> often state prices exclusive of GST, but must collect the full, GST-inclusive price when they make the sale and account to the IRD for the GST so collected. </p> <div class="mw-heading mw-heading2"><h2 id="GST_threshold">GST threshold</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=3" title="Edit section: GST threshold"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Persons or entities with annual revenue less than $60,000 do not have to register for GST.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> This threshold has increased three times since the introduction of GST in 1986. </p> <table class="wikitable" style="text-align:center"> <tbody><tr> <th>Effective date</th> <th>GST threshold </th></tr> <tr> <td>1 October 1986</td> <td>$24,000<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>1 October 1990</td> <td>$30,000<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>1 October 2000</td> <td>$40,000<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>1 April 2009</td> <td>$60,000<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Digital_services_supplied_by_offshore_companies">Digital services supplied by offshore companies</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=4" title="Edit section: Digital services supplied by offshore companies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>On 1 October 2016, the taxation of digital ('remote') services supplied by offshore companies (non-New Zealand) to consumers based in New Zealand changed. Since that date, a GST of 15% (dubbed the 'Netflix Tax'<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup>) is applied to all supplies from offshore digital service suppliers to New Zealand-based consumers.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> It is the supplier's responsibility to apply, collect and remit the <a rel="nofollow" class="external text" href="http://www.ird.govt.nz/industry-guidelines/non-res-bus-gst/online-services/non-res-bus-gst-online-services.html">new GST</a> to New Zealand's <a href="/wiki/Inland_Revenue_Department_(New_Zealand)" title="Inland Revenue Department (New Zealand)">Inland Revenue Department</a>. </p><p>That new piece of GST legislation mirrors similar rules governing the supply of digital services introduced in the European Union (EU) in January 2015 on the <a href="/wiki/Taxation_of_digital_goods" title="Taxation of digital goods">taxation of digital goods</a>. </p><p>The general taxation of digital goods and services has become more common internationally since the <a href="/wiki/OECD" title="OECD">OECD</a> released its long-awaited <a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">BEPS</a> report in October 2015. Action 1 of the report deals with the taxation of the <a href="/wiki/Digital_economy" title="Digital economy">digital economy</a>. The report provided guidelines and recommendations for such taxes be they in the form of <a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a>, GST, equalisation levy, or <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding tax</a>.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p>New Zealand is the latest jurisdiction to include such rules in legislation following in the path of Norway, the EU, South Africa, South Korea, Japan, and Australia.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Compliance_Costs">Compliance Costs</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=5" title="Edit section: Compliance Costs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Several studies have investigated GST compliance costs in New Zealand. The first of these was published by Sandford and Hasseldine in 1992.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=6" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">Taxation in New Zealand</a></li> <li><a href="/wiki/Goods_and_Services_Tax_(India)" title="Goods and Services Tax (India)">Goods and Services Tax (India)</a></li> <li><a href="/wiki/Goods_and_Services_Tax_(Australia)" class="mw-redirect" title="Goods and Services Tax (Australia)">Goods and Services Tax (Australia)</a></li> <li><a href="/wiki/Goods_and_Services_Tax_(Canada)" class="mw-redirect" title="Goods and Services Tax (Canada)">Goods and Services Tax (Canada)</a></li> <li><a href="/wiki/Goods_and_Services_Tax_(Singapore)" title="Goods and Services Tax (Singapore)">Goods and Services Tax (Singapore)</a></li> <li><a href="/wiki/Goods_and_Services_Tax_(Malaysia)" title="Goods and Services Tax (Malaysia)">Goods and Services Tax (Malaysia)</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=7" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ird.govt.nz/gst/charging-gst/exempt-supplies">"Exempt supplies (GST on exempt, zero-rated, special supplies and receiving remote services)"</a>. <i>Inland Revenue</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">7 March</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Inland+Revenue&rft.atitle=What+GST+is&rft_id=https%3A%2F%2Fwww.ird.govt.nz%2Fgst%2Fwhat-gst-is&rfr_id=info%3Asid%2Fen.wikipedia.org%3AGoods+and+Services+Tax+%28New+Zealand%29" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://nzhistory.govt.nz/the-goods-and-service-tax-act-comes-into-force">"Goods and Services Tax Act introduced"</a>. <i>nzhistory.govt.nz</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">9 April</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Inland+Revenue&rft.atitle=Taxation+%28Business+Tax+Measures%29+Act+2009%2C+section+27.&rft_id=https%3A%2F%2Fwww.legislation.govt.nz%2Fact%2Fpublic%2F2009%2F0005%2Flatest%2FDLM1825922.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AGoods+and+Services+Tax+%28New+Zealand%29" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.parliament.nz/en/get-involved/features/netflix-tax-bill-passed/">"Netflix tax" bill passed</a> – New Zealand Parliament, 11 May 2016</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.stuff.co.nz/business/industries/83163042/Entertainment-bargains-likely-ahead-of-Netflix-tax-in-October">Entertainment bargains likely ahead of 'Netflix tax' in October</a> – Stuff.co.nz, 15 August 2016</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www2.deloitte.com/nz/en/pages/tax-alerts/articles/gst-on-remote-services.html">GST on "remote" services</a> – Deloitte, April 2016</span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.calculate.co.nz/gst-calculator.php">"GST Calculator"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=GST+Calculator&rft_id=https%3A%2F%2Fwww.calculate.co.nz%2Fgst-calculator.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3AGoods+and+Services+Tax+%28New+Zealand%29" class="Z3988"></span> Friday, 19 October 2018</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ato.gov.au/Business/International-tax-for-business/GST-on-imported-goods-and-services/GST-on-imported-services-and-digital-products/">"GST on imported services and digital products"</a>. <i>Australian Taxation Office</i><span class="reference-accessdate">. Retrieved <span class="nowrap">26 October</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Australian+Taxation+Office&rft.atitle=GST+on+imported+services+and+digital+products&rft_id=https%3A%2F%2Fwww.ato.gov.au%2FBusiness%2FInternational-tax-for-business%2FGST-on-imported-goods-and-services%2FGST-on-imported-services-and-digital-products%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AGoods+and+Services+Tax+%28New+Zealand%29" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSandford1992" class="citation book cs1">Sandford, Cedric (1992). <i>The compliance costs of business taxes in New Zealand</i>. Wellington: Institute of Policy Studies. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-908935-79-6" title="Special:BookSources/978-0-908935-79-6"><bdi>978-0-908935-79-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+compliance+costs+of+business+taxes+in+New+Zealand&rft.place=Wellington&rft.pub=Institute+of+Policy+Studies&rft.date=1992&rft.isbn=978-0-908935-79-6&rft.aulast=Sandford&rft.aufirst=Cedric&rfr_id=info%3Asid%2Fen.wikipedia.org%3AGoods+and+Services+Tax+%28New+Zealand%29" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit&section=8" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.ird.govt.nz/gst/">Inland Revenue GST site</a></li> <li><a rel="nofollow" class="external text" href="http://www.gstcalculator.co.nz">New Zealand Goods and Services Tax</a> calculator</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20050326035704/http://www.treasury.govt.nz/nzefo/2000/taxation.asp">Treasury Taxation Overview</a></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&oldid=1269660290">https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&oldid=1269660290</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Taxation_in_New_Zealand" title="Category:Taxation in New Zealand">Taxation in New Zealand</a></li><li><a href="/wiki/Category:Value_added_taxes" title="Category:Value added taxes">Value added taxes</a></li><li><a href="/wiki/Category:1986_establishments_in_New_Zealand" title="Category:1986 establishments in New Zealand">1986 establishments in New Zealand</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Use_dmy_dates_from_November_2023" title="Category:Use dmy dates from November 2023">Use dmy dates from November 2023</a></li><li><a href="/wiki/Category:Use_New_Zealand_English_from_August_2024" title="Category:Use New Zealand English from August 2024">Use New Zealand English from August 2024</a></li><li><a href="/wiki/Category:All_Wikipedia_articles_written_in_New_Zealand_English" title="Category:All Wikipedia articles written in New Zealand English">All Wikipedia articles written in New Zealand English</a></li><li><a href="/wiki/Category:Articles_containing_M%C4%81ori-language_text" title="Category:Articles containing Māori-language text">Articles containing Māori-language text</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 15 January 2025, at 19:24<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. 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