Financial Services under New Zealand’s GST

In this article, the editors give, on the basis of Marie Pallot’s original conference paper, an overview of the history of New Zeland’s GST, the key features of New Zealand’s GST legislation and the GST treatment of financial services. Several comments to Marie Pallot’s conference paper are contained in Oskar Henkow, "Comments on the treatment of financial services in the New Zealand GST system" [unedited version].