Date posted: 7/10/2019 5 min read

Submission on Supplies by NZ hunting outfitters and taxidermists to overseas hunters

CA ANZ recently provided feedback on this item which considers the GST treatment of supplies made to overseas hunters.

This draft Interpretation Statement considered the GST treatment of supplies made by New Zealand hunting guides or outfitters and taxidermists to overseas hunters. It explains which supplies of goods and services made to overseas hunters are standard-rated and which are zero-rated for GST purposes.

The Interpretation Statement will replace three earlier public statements on GST and hunting and taxidermy supplies to overseas hunters:

  • “Trophies and animal products derived from the tourist, hunting and safari industry – zero-rating under GST”
  • “Trophies and animal products derived from the tourist, hunting and safari industry – zero-rating under GST”
  • “QWBA 07/04: Trophies and animal products derived from the tourist, hunting and safari industry that are to be mounted in New Zealand – zero-rating”

CA ANZ supports the publication of the statement and factsheets and note that the examples and factsheets will be particularly helpful for non-tax readers. We suggest amendments to improve the readability and clarity of the statement.

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