Zero Rating of Gst - Services Provided in NZ to Overseas Residents

Question

Can you please clarify re zero- rating of GST for accounting services provided to overseas residents? Your answer in Sept- Oct publication, (and earlier) states that such services can be zero-rated. We understood that under s8(2)-(4) "if the supplier is resident in NZ.....or the services are physically performed in N.Z. " a supply is deemed, and GST is collectable?

Answer

Goods & Services Tax Act 1985 Section 11A Zero-rating of services

(1) A supply of services that is chargeable with tax under section 8 must be charged at the rate of 0% in the following situations:

(k) subject to subsection (2), the services are supplied to a person who is a non-resident and who is outside New Zealand at the time the services are performed.