Skip to Content

E-commerce and tax
Te tauhokohoko ā-rorohiko me te tāke

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.

Trading electronically

Electronic trading is the term used to describe a business which uses the internet to conduct its business activities. Find out how to treat website costs, trading of domain names, trading overseas and the creation of contracts online.

Date published: 18 Nov 2004

Back to top