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E-commerce and tax

Currently there are no separate provisions within the income tax laws that deal directly with e-commerce, but New Zealand businesses generating income from selling goods and services online, are liable for New Zealand income tax. This is a general introduction to e-commerce and tax.

E-commerce and income tax

An Inland Revenue guide to understanding income tax from e-commerce.

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E-commerce and GST Opens in a new window

An Inland Revenue guide to how goods and services tax (GST) should be dealt with for e-commerce transactions.

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Inland Revenue guide to online trading Opens in a new window

A guide to online trading, how to get started, how to treat website costs and the trading of domain names.

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Tax guide for selling online

Inland Revenue summarises the tax obligations for individuals and businesses trading or selling goods online, for example on an internet auction such as Trade Me.

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Generally, if your business' annual turnover is more than $40,000 you must register for GST.

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