Question and Answers

A client is a closed company offering Maori cultural tourism activities.

The client was recently awarded a contract for providing Maori performances on cruise ships, when the ships stop over at various New Zealand harbours. The customer/ cruise ship tour organiser is a foreign company based in the UK.

Should our client charge normal GST @ 15% for the services offered to the foreign cruise ship company or is the service qualified for zero rated GST?

A New Zealand company (A Ltd) provides immigration services to both NZ tax residents and overseas clients, as immigration advisors. They have a new client, which is an overseas company B, based in China. They signed an agreement to provide services for Company B's clients, who are currently living in NZ, both NZ Tax residents and those who are non-tax resident. There is no separate agreement between company A and individual clients of Company B. In this case, should 15% GST be charged, or should they be zero rated?