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Taxation law – GST (Westlaw NZ)

Content updates

The commentary on Goods and Services Tax law in New Zealand has been updated for 2021.

The commentary provides a practical overview of key features of the GST system, has a full discussion of GST law, and reviews GST issues often encountered. The updated text, by Pearson, Keating and Macalister, can be found in Taxation – GST – A to Z of New Zealand Law.

Part 1 is a general overview of the GST system designed to give an understanding of key features of the principles for the novice reader, and context for more experienced readers. This section of the text does not contain full references to decided cases and reference material. It does cross-reference Parts 2 and 3 where detailed commentary on GST law and practice is set out.

Part 2 is a comprehensive commentary on current GST law, including references to statutory provisions, decided cases, and practice and policy statements from the Commissioner of Inland Revenue. While necessarily detailed, this commentary reviews key concepts with reference to everyday scenarios.

Part 3 contains practical guides written with businesspeople and their advisers in mind. It includes guides for managing general GST compliance obligations, and information about the GST treatment of specific transactions.

The hardcopy version of Pearson, Keating and Macalister GST in New Zealand (5th ed, Thomson Reuters, Wellington, 2021) is available here.

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