Skip to Content


E-commerce and tax
Te tauhokohoko a-rorohiko me te take

Example D

A non-resident operates a business through a website in New Zealand.

Non-resident operates a business via a website in New Zealand

Scenario

An Australian book publisher sets up a website hosted by an ISP in New Zealand selling physical and digital books. The website is fully automated and only the delivery of physical books is carried out manually from its overseas base.

What is the business's tax liability?

As the website is hosted by an ISP, it does not constitute a permanent establishment in New Zealand in terms of the DTA between Australia and New Zealand. Therefore, the Australian business is not liable for New Zealand tax.

 


Date published: 03 Dec 2007

Back to top



Individuals & Families

Businesses

Non-profit organisations

International