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GST on the sale of land between registered persons is being reduced from 15% to 0%. What are the transitional rules that registered persons should be aware of?

The rules relating to GST on the supply of land between registered persons is being changed. Broadly, rather than charging GST at 15%, the rate is being changed to 0%.  There is much by way of technical detail to understand regarding these changes.  This article very briefly considers the transitional provisions that will need to be taken into account.  It is necessarily technical. If you have any questions about it, please contact your usual Parry Field lawyer.

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