There are no separate provisions within the income tax laws that deal only with e-commerce. Where relevant, current tax laws and interpretations will be applied to e-commerce transactions.
This section provides a broad understanding of how the current income tax law and principles apply to taxing income from e-commerce. The examples of common e-commerce and income tax transactions may help you understand your situation better.
This section explains how GST should be dealt with for e-commerce transactions involving physical goods, digital products and services.
Selling goods through an online auction or sales sites, has the same tax obligations as the sale of goods through a shop.
Details of New Zealand's membership and involvement with the Organisation for Economic Cooperation and Development (OECD).
Date published: 18 Nov 2004
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