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Apellate interpretation of NZ's GST legislation: an initial survey: 1986-2005.

Publication date: 01 Nov 05 | Source: AUSTRALIAN GST JOURNAL

Issue: Vol 5 no 10 2006

Pages: pp. 205-224

Given that NZ's GST legislation has been in force for just 19 years, trend analysis may seem doubly "foolish". Not only may the picture be confused, with more exceptions than trend, but the picture will be truncated. But over this period, NZ's GST has influenced the policy design of indirect tax systems in mnay other ocuntries, including Australia, Canada, Singapore and South Africa.

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