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Regulatory impact statement / assessment

Regulatory Impact Assessment: GST on low-value imported goods

Issue date: 
Thursday, 13 December 2018
Corporate author: 
Document Date: 
Wednesday, 5 Dec 2018
Publication category: 
Ministerial Portfolio: 
  • Legislation: Goods and Services Tax Act 1985, Tax Administration Act 1994
  • Ministerial portfolio: Revenue
  • RIA on Inland Revenue Department website at December 2018: GST on low-value imported goods
  • Assessment: RIA adequacy assessed by RIAT.
Last updated: 
Thursday, 13 December 2018