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E-commerce and tax
Te tauhokohoko a-rorohiko me te take
There are no separate provisions within the income tax laws that deal only with e-commerce. Where it is relevant, current tax laws and interpretations will be applied to e-commerce transactions. If business operations are carried out in New Zealand, income derived from those operations is usually said to be sourced in New Zealand and liable to tax here.
Trading electronically

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.

E-commerce and income tax

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.

E-commerce and GST

This section explains how GST should be dealt with for e-commerce transactions involving physical goods, digital products and services.

Online trading

Selling goods through an online auction or sales sites, has the same tax obligations as the sale of goods through a shop.

New Zealand and the Organisation for Economic Cooperation and Development (OECD)

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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