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Solutions for the low-value import threshold / by Paul Smith and Adelle Wright-St Clair

By: Smith, Paul.
Contributor(s): Wright-St Clair, Adelle.
Series: Taxation Today.Publisher: New Zealand, Thomson Reuters, Edition: no. 108, August 2017.Description: 15-23, 9 pages.Subject(s): New Zealand | Goods and services tax | Tax rates | ImportsSummary: Revises the concept of a de minimis threshold in VAT/GST systems, focusing on why the GST threshold is under review. Considers possible options for change.
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Revises the concept of a de minimis threshold in VAT/GST systems, focusing on why the GST threshold is under review. Considers possible options for change.

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