The draft statement PUB00410 discusses the GST treatment of garbage disposal, lighting and security, aircraft parking and terminal services supplied by airport operators to international airline operators.

CA ANZ supports the publication of the statement. In CA ANZ’s view, the answer is clear and concise and includes a detailed explanation. The conclusion accords with Public Information Bulletin 173 "GST on Services Supplied to International Aircraft" and Barker J's decision in Auckland Regional Authority v C of IR (1994) 16 NZTC 16 NZTC 11,080.