Determinations: Other determinations

Information for exporters affected by the grounding of the "Rena" off the Tauranga coastline

Inland Revenue understands that exporters of goods intended to be sent overseas on the "Rena" that grounded off the coast of Tauranga may not now be able to export those goods within the 28-day period required under section 11(1) of the Goods and Services Tax Act 1985 ("GST Act") in order to zero-rate that supply for GST purposes

Normally, a person who does not export the goods within 28 days of the time of supply will be liable to output tax at the standard rate of 15%. However, s.11(5) of the GST Act allows the Commissioner to extend that 28-day period. As a consequence of the grounding of the "Rena" the Commissioner has extended the period for goods entered for export on board the "Rena" to allow those exporters affected by the grounding a further 60 days to make alternative arrangements to export their goods and still be able to zero-rate that supply, for GST purposes.

Signed this 31st day of October 2011.

Rob Wells
LTS Manager, Technical Standards

Other pages in: Other determinations

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• Determination CFC 2011/03: Non-attributing active insurance CFC status (Cigna APAC Holdings Limited)
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• Determination DET EE-11/02: Declaration of the Canterbury earthquake of 22 February 2011 as an emergency event for the purposes of family scheme income
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• CPI Adjustment - CPI 11/02 for Determination DET-05/03: Standard-cost household service for boarding service providers
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• Determination CFC 2011/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)
• Determination CFC 2011/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)
• Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2010)
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• Determination FDR 2010/1: Revocation of Determination FDR 2008/13
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• 2010 International tax disclosure exemption ITR21
• Determination FDR 2009/5: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund that is a derivative income trust
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• DET 09/02 Standard-cost household service for childcare providers
• CPI Adjustment - CPI 09/01 for Determination DET - 05/03: Standard-cost household service for boarding service providers (March 09)
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• Determination FDR 2008/10 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Guardian Management Cash Plus Fund)
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• Determination FDR 2008/04 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie reFleXion Trust)
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• 2007 International Tax Disclosure Exemption ITR18
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• DET 05/02 Amortisation rates for landfill cell construction expenditure (Nov 05)
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Date published: 03 Nov 2011

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