Inland Revenue drafted the ruling and QWBAs on customs GST, including:

• PUB00438 Goods and Services Tax – Importers and input tax deductions
• PUB00439 GST – Customs brokers and GST levied by Customs
• PUB00440 GST – Importers and recalculated GST

CA ANZ agrees with the analysis and has not identified any areas where the analysis is inconsistent with current practice.

CA ANZ has also spoken to members in this area to confirm that they do not have any issues with the drafts as written.