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Goods and Services Tax (New Zealand) : ウィキペディア英語版
Goods and Services Tax (New Zealand)

Goods and Services Tax (GST) is a value added tax in New Zealand.
GST in New Zealand is designed to be a broad based system with few exemptions. Exceptions that do exist include rents collected on residential rental properties, donations, precious metals and financial services.

End-users pay this tax on all liable goods and services directly, in that the purchase price of goods and services includes GST.
The existing rate for GST effective from 1 October 2010 is 15%.
==Background==
GST was introduced by the Fourth Labour Government of New Zealand on 1 October 1986 at a rate of 10% on most goods and services. It replaced existing sales taxes for some goods and services. GST was a part of the economic reforms initiated by Labour Finance Minister Roger Douglas dubbed Rogernomics. GST was introduced in conjunction with compensating changes to personal income tax rates.
Since its introduction it has had two increases, on 1 July 1989 the rate increased to 12.5% and on 1 October 2010 it increased again to 15%.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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