query: what is the gst rate in new zealand

pos: Goods and Services Tax (New Zealand) Goods and Services Tax (New Zealand) Goods and Services Tax (GST) is a value-added tax or consumption tax for goods and services consumed in New Zealand. GST in New Zealand is designed to be a broad-based system with few exemptions, such as for rents collected on residential rental properties, donations, precious metals and financial services. Because it is broad based, it collects 31.4% of total taxation, making New Zealand the highest taxed country in the OECD in terms of sales tax as a proportion of GDP. The rate for GST effective since 1 October 2010 is 15%. This 15% tax

pos: Goods and Services Tax (New Zealand) rate increased to 12.5% and on 1 October 2010 it increased again to 15%, to pay for income tax cuts by the National Government. GST-registered organisations and individuals pay GST only on the difference between GST-liable sales and GST-liable supplies (i.e., they pay GST on the difference between what they sell and what they buy: income less expenditure). This is accomplished by reconciling GST received (through sales) and GST paid (through purchases) at regular periods (typically every two months, with some qualifying companies opting for one-month or six-month periods), then either paying the difference to the Inland Revenue (IRD) if

pos: Taxation in New Zealand Government's core revenue as of 2013. Most products or services sold in New Zealand incur GST at a rate of 15%. The main exceptions are financial services (e.g. banking and life insurance) and the export of goods and services overseas. All businesses are required to register for GST once their turnover exceeds (or is likely to exceed) $60,000 per annum. Once registered, businesses charge GST on all goods and services they supply and can reclaim any GST they have been charged on goods and services they have purchased. Employers are liable to pay fringe benefit tax (FBT) on benefits given

pos: 2010 New Zealand budget 2010 New Zealand budget The New Zealand budget for fiscal year 2010-2011 was presented to the New Zealand House of Representatives by Finance Minister Bill English on 20 May 2010. This was the second budget Bill English has presented as Minister of Finance. The main feature of the 2010 Budget was a tax package that lowered income taxes, reduced the company tax rate to 28%, and raised GST to 15%. There were increases to Superannuation, Working for Families and Benefits to compensate for the GST increase. New income tax rates from 2010 are: Depreciation on buildings with a life exceeding

pos: Goods and Services Tax (New Zealand) flow issues. Consequently, wholesalers often state prices exclusive of GST, but must collect the full, GST-inclusive price when they make the sale and account to the IRD for the GST so collected. On 1 October 2016, the taxation of digital ('remote') services supplied by offshore companies (non-New Zealand) to consumers based in New Zealand changed. Since that date, a GST of 15% (dubbed the 'Netflix Tax') is applied to all supplies from offshore digital service suppliers to New Zealand based consumers. It is the supplier's responsibility to apply, collect and remit the new GST to New Zealand's Inland Revenue Department.

pos: Economy of New Zealand 15%. Treasury figures show that top income earners in New Zealand pay between 6% and 8% of their income on GST. Those at the bottom end, earning less than $356 a week, spend between 11% and 14% on GST. Based on these figures, the New Zealand Herald predicted that putting GST up to 15% would increase living costs for the poor more than twice as much as for the rich. New Zealand was ranked 1st on the Transparency International Corruption Perceptions Index (CPI) of 2017. In 2015 Statistics New Zealand published details of the break-down of Gross Domestic Product in

pos: Value-added tax services are exempt like a doctor's medical attention. In 2014 Mexico Tax Reforms eliminated the favorable tax rate for border regions and increased the VAT to 16% across the country. VAT was implemented in 1998 and is the major source of government revenue. It is administered by Inland Revenue Department of Nepal. Nepal has been levying two rates of VAT: Normal 13% and zero rate. In addition, some goods and services are exempt from VAT. The goods and services tax (GST) is a value-added tax that was introduced in New Zealand in 1986, currently levied at 15%. It is notable

pos: Economy of New Zealand and the top marginal tax rate was reduced from 66% to 33%. These were replaced by a comprehensive tax on goods and services (GST) initially set at 10%, then increased to 12.5% and recently increased to 15% in 2011. A surtax on universal superannuation was also introduced. Many government departments were corporatised, and from 1 April 1987 became State owned enterprises, required to make a profit. The new corporations shed thousands of jobs adding to unemployment; Electricity Corporation 3,000; Coal Corporation 4,000; Forestry Corporation 5,000; New Zealand Post 8,000. The wage and price freeze of the early eighties coupled with

pos: Value-added tax scheduled to operate with an automated administration from 1 July 2017, however the project has now been extended for another two years. National Board of Revenue 1 is the apex organization administering the Value Added Tax. Goods and Services Tax (GST) is a value-added tax introduced by the Federal Government in 1991 at a rate of 7%, later reduced to the current rate of 5%. A Harmonized Sales Tax (HST; combined GST and provincial sales tax) is collected in New Brunswick (15%), Newfoundland (15%), Nova Scotia (15%), Ontario (13%), Prince Edward Island (15%), and, for a short time until 2013,

pos: Harmonized sales tax for these provinces' economies and their consumers. On 1 July 2006, the Government of Canada reduced the GST nationwide to 6%, resulting in a combined HST for Nova Scotia, New Brunswick and Newfoundland and Labrador of 14%. The GST was again lowered nationwide on 1 January 2008 to its current rate of 5%, resulting in a combined HST in Nova Scotia, New Brunswick and Newfoundland and Labrador of 13%. On 6 April 2010, the Government of Nova Scotia raised the provincial portion of the HST to 10%, restoring the overall rate in that province to 15% effective 1 July 2010

pos: Working for Families increase in GST rate from 12.5% to 15%. The increases apply from 1 October 2010. Composite amounts and income limits for the tax year 1 April 2010 to 31 March 2011 apply. The indexation of the abatement-free threshold for Working for Families tax credits has been removed from the Income Tax Act 2007 and the abatement-free threshold will remain at $36,827. Future indexation of the family tax credit rates will ignore any price movement relating to tobacco in the Consumers Price Index. Working for Families In 2004 the New Zealand Labour government introduced the Working for Families package as part

pos: Maldives Inland Revenue Authority 6% from 1 January 2012 to 31 December 2012. The GST rate on “tourism goods and services” increased to 8% on 1 January 2013 and to 12% on 1 November 2014.The GST rate on "general" goods and services remain at 6% from 1 January 2012. The Business Profit Tax (BPT) Act came into effect on 18 July 2011. Under the Act, tax is imposed at the rate of 15% on profits exceeding MVR 500,000 (approx. USD 32,425) in a tax year. A lower rate of 5% is applicable to companies resident in the Maldives generating all of their income from

pos: Goods and services tax (Canada) Labrador) and the Government of Canada merged their respective sales taxes into the Harmonized Sales Tax (HST). In all Atlantic provinces, the current HST rate is 15%. HST is administered by the Canada Revenue Agency, with revenues divided among participating governments according to a formula. Ontario and British Columbia both harmonized the GST with their provincial sales tax (PST) effective July 1, 2010. However, the British Columbia HST was defeated in an August 2011 mail-in referendum by a 55% majority vote, and was converted to the old GST/PST system effective April 1, 2013. On the same day, Prince Edward Island

pos: Chinese New Zealanders Asian population, had a labour force participation rate of 45 percent in 2001. Overseas-born Chinese people (86 percent) were slightly more likely to hold a qualification than Chinese people born in New Zealand (83 percent) New Zealand-born and overseas-born Chinese (47 percent and 44 percent, respectively) are working in selected white collar professions compared to 40% for the total New Zealand population and 43% for Asian New Zealanders. Chinese New Zealanders also register an unemployment rate lower than the national average, where overseas-born Chinese had an unemployment rate of 15% and New Zealand-born Chinese had an unemployment rate of 8%.

neg: Goods and Services Tax (New Zealand) the GST collected on sales is higher or receiving a refund from IRD if the GST paid on purchases is higher. Businesses exporting goods and services from New Zealand are entitled to "zero-rate" their products: effectively, they charge GST at 0%. This permits the business to claim back the input GST, but the eventual, non-New Zealand based consumer does not pay the tax (businesses that produce GST-exempt supplies are not able to claim back input GST). Because businesses claim back their input GST, the GST inclusive price is usually irrelevant for business purchasing decisions, other than in relation to cash

neg: Goods and Services Tax (New Zealand) is applied to the final price of the product or service being purchased and goods and services are advertised as GST inclusive. 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

neg: Economy of New Zealand duty. These are collected by a range of government agencies such as the New Zealand Customs Service. There is no social security (payroll) tax or land tax in New Zealand. In the 2010 New Zealand budget, personal tax rates were cut with the top personal tax rate reduced from 38% to 33% The cuts gave New Zealand the second-lowest personal tax burden in the OECD. Only Mexico's citizens had a higher percentage-wise "take home" proportion of their salaries. The cuts in income tax were estimated to have reduced revenue by $2.46 billion. To compensate, GST was raised from 12.5% to

neg: Goods and Services Tax (New Zealand) in legislation following in the path of Norway, the EU, South Africa, South Korea, and Japan. In July 2017, the Australian government also plans to introduce similar rules. Goods and Services Tax (New Zealand) Goods and Services Tax (GST) is a value-added tax or consumption tax for goods and services consumed in New Zealand. GST in New Zealand is designed to be a broad-based system with few exemptions, such as for rents collected on residential rental properties, donations, precious metals and financial services. Because it is broad based, it collects 31.4% of total taxation, making New Zealand the highest taxed

neg: Taxation in New Zealand 1 April 2017 to 31 March 2018, and are based on tax code M (primary income without student loan) and excludes the ACC earners' levy. The earners' levy rate (including GST) for the period 1 April 2015 to 31 March 2016 is 1.45% ($1.45 per $100). In New Zealand, the income is taxed by the amount that falls within each tax bracket. For example, persons who earn $70,000 will pay only 30% on the amount that falls between $48,001 and $70,000 rather than paying on the full $70,000. Consequently, the corresponding income tax for that specific income will accumulate to

neg: Taxation in New Zealand payments together so the underpayments by some can be offset by the overpayments of others to reduce/enhance the interest they pay/receive. Companies pay income tax at 28% on profits. Tax rates for individuals operating as a business (that is, individuals who are self-employed) are the same as for employees. (See individual tax rates, above.) Goods and services tax (GST) is an indirect tax introduced in New Zealand in 1986. This represented a major change in New Zealand taxation policy as until this point almost all revenue had been raised via direct taxes. GST makes up 24% of the New Zealand

neg: Goods and Services Tax (Singapore) be reduced. The Singapore government has argued that reducing the rate of GST would benefit the wealthy more than the poor, as the bulk of GST is collected from foreigners and higher-income earners. In 2010, 84.2% of all GST paid was collected from foreigners and the top 40% of Singaporean households, while the bottom 20% of households contributed only 4% of all GST paid. The government argued that as the GST was a core part of a fiscal system that provides transfers to the lower income, reducing the GST rate would be costly and inequitable, and leave the government with

neg: Hapu Party flagpole cut down in Russel in 1844 as an act of defiance against British authority, by his great great uncle Hone Heke. Hapu Party The Hapu Party was a Māori political party in New Zealand formed in August 2008. The party's leader was Northland iwi leader David Rankin. The Hapu Party believed that because of poorer Māori health outcomes, and therefore reduced life expectancy, Māori should be eligible for the pension at age 56. It planned to introduce a flat rate 18% personal tax and GST rate. Finally it sought to introduce the allocation of Treaty of Waitangi settlement monies

neg: Hapu Party Hapu Party The Hapu Party was a Māori political party in New Zealand formed in August 2008. The party's leader was Northland iwi leader David Rankin. The Hapu Party believed that because of poorer Māori health outcomes, and therefore reduced life expectancy, Māori should be eligible for the pension at age 56. It planned to introduce a flat rate 18% personal tax and GST rate. Finally it sought to introduce the allocation of Treaty of Waitangi settlement monies to hapū and marae, and to allow treaty claims to be made over private land. The Hapu party sought to stand candidates

neg: Goods and Services Tax (New Zealand) That new piece of GST legislation mirrors similar rules governing the supply of digital services introduced in the European Union (EU) in January 2015 on the taxation of digital goods. The general taxation of digital goods and services has become more common internationally since the OECD released its long-awaited BEPS report in October 2015. Action 1 of the report deals with the taxation of the digital economy. The report provided guidelines and recommendations for such taxes be they in the form of value-added tax, GST, equalisation levy, or withholding tax. New Zealand is the latest jurisdiction to include such rules

neg: Economy of Jersey licences granted to non-resident companies trading in this way. The States of Jersey introduced a goods and services tax (GST) in 2008. Although this is a form of VAT, it has been charged at a much lower rate than UK or French VAT, and as such Jersey's fulfilment industry continues. The strategy for introducing the new GST tax was to fill a 'black hole' in the budget that was created by the introduction of a new 0/10 tax that replaced the old tax system that previously exempted foreign investors from corporation tax and levied a 20% rate on Jersey residents.

neg: May Day anti-GST rally 2014 introduction of GST would still proceed as planned. It was reported that a majority of the protesters were clueless on what they were protesting. A protester was noted to have said " I don't know what is GST. What I know is that it is a burden to the people.That's all I care, I don't care to know what is GST." The acronym for GST itself was wrongly interpreted as "Government Service Tax" rather that "Goods and Service Tax". A 100-strong group protesters which named themselves "Rejimen Anarki" and "Antifa" assaulted several media personnel on the scene. The group, which

neg: Goods and services tax (Canada) Goods and services tax (Canada) The Goods and Services Tax (GST) () is a multi-level value added tax introduced in Canada on January 1, 1991, by then-Prime Minister Brian Mulroney and his finance minister Michael Wilson. The GST replaced a hidden 13.5% manufacturers' sales tax (MST); Mulroney claimed the GST was implemented because the MST was hindering the manufacturing sector's ability to export competitively. The introduction of the GST was very controversial. The GST rate is 5%, effective January 1, 2008. The Goods and Services Tax is defined in law at Part IX of the "Excise Tax Act". GST is

neg: Maldives Inland Revenue Authority picnic islands and tourist vessels, and on certain other services supplied by places providing services to tourists in the Maldives. The tax rate under the Act was 3.5%. The T-GST Act was abolished following the commencement of the Goods and Services Tax Act. In October 2011, the T-GST regime was repealed and replaced by the Goods and Services Tax (GST) Act. The GST Act came into effect on 2 October 2011, and expanded the tax to all sectors of the economy. The Act imposed a GST at the rate of 3.5% from 2 October 2011 to 31 December 2011 and

neg: Taxation in Australia rate of 10% is charged on most goods and services consumed in Australia. A business which is registered for GST would include the GST in the sale prices it charges. However, a business can claim a credit for the GST paid on business expenses and other inputs (called a GST credit). The business would pay to the Tax Office the difference between GST charged on sales and GST credits. Two types of sales are treated differently: Local governments are typically funded largely by taxes on land value (council rates) on residential, industrial and commercial properties. In addition, some State governments

neg: Goods and Services Tax (Singapore) items did not mean that tax savings would be passed on to consumers. Therefore, the GST should be kept broad-based to keep the GST low and the GST system simple, while help is directly provided to the lower-income through transfers and subsidies. In addition, the government has been absorbing GST in full for all subsidised patients in public hospitals and polyclinics since the GST was introduced in 1994. GST has also been absorbed for all subsidised patients receiving long-term care services. In response to the rising cost of living, members of the opposition have called for the GST rate to

neg: Canada Revenue Agency services. The GST was reduced to 6% in 2006 and 5% in 2008, the current rate. In Prince Edward Island, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario the Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST). The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. The HST is administered by the CRA. Each province that has Harmonized Sales Tax receives its portion of the HST from the CRA. In 2013, British Columbia removed HST after public protests against the newly taxed items under HST

neg: Goods and Services Tax (Malaysia) supplies are non-taxable supplies that are not subjected to GST. While the net effect on consumers for both zero-rated and exempted supplies is the same, i.e. consumers do not pay any GST, the difference lies in the input tax credit claim by businesses. For zero-rated supplies, while GST is charged at the zero rate to the end consumer, businesses may claim input tax credit on the GST incurred in producing the supplies. On the other hand, for exempted supplies, businesses cannot charge GST to the end consumer, and they are not eligible to claim input tax credit on the GST

neg: Goods and Services Tax (Malaysia) On 7 March 2016, the Yang di-Pertuan Agong Abdul Halim congratulated the government for implementing GST. By May 2018, the new Malaysian government, led by Mahathir Mohamad, decided to reintroduce the Sales and Services tax after completely scrapping GST. The GST standard rate has been revised to 0% beginning the 1st of June 2018, pending the total removal of the Goods and Services Tax Act in parliament. Certain good and services, mainly for domestic use and essential services, are categorized as zero-rated supplies and exempted supplies. Zero-rated supplies are taxable supplies that are taxed at a GST of 0%; exempted

neg: Fringe benefits tax (New Zealand) the year. As of 2006, there are three methods of rate calculation for FBT: flat rate (64%), multi-rate and short form multi-rate options. . Fringe benefits tax (New Zealand) Fringe benefits tax (FBT) within the system of taxation in New Zealand is the tax applied to most, although not all, fringe benefits ("perks"), including the ones provided through someone other than an employer. FBT is paid to Inland Revenue by the employer and is calculated with reference to the taxable value of the benefit provided to the employee or associate. Legislation governing what a fringe benefit is, and is not,

neg: 2005 New Zealand election funding controversy out. National was left owing a number of broadcasters $112,500 after spending its broadcasting allowance without accounting for GST. National argued that "due to a misunderstanding between the Party and its advertising booking agency, the agency booked advertising for National on radio and television for the campaign totalling $900,000 excluding GST, instead of $900,000 including GST". Police were not able to attribute responsibility for the mistaken GST over-expenditure to either the NZ National Party or to the Party's media buying agency and did not charge either. Labour criticised the use by the National Party of trust funds to facilitate large

neg: Feed-in tariffs in Australia electricity tariff rate (A2 tariff) less the GST component (10%). The current electricity charge - cents per unit is 20.83c including GST. Horizon Power's rebate is more than double the rate paid by Synergy. The Queensland Government Solar Bonus Scheme is a program that pays domestic and other small energy customers for the surplus electricity generated from roof-top solar photovoltaic (PV) systems that is exported to the Queensland grid. It commenced on 1 July 2008. The scheme provides for 44c/kWh (around twice times the current general domestic use tariff of 21.35c/kWh (including GST)) on the net amount exported to the

neg: Bank rate (R Act 1934 sec.49 ) The Reserve Bank of India also provides short term loans to its clients (keeping collateral) at what is called the repo rate. This rate is revised periodically. However, there is no predetermined schedule. The repo rates are changed reactively depending on the economy. As in other countries, repo rates affect the money flow into the nation's economy and affect the inflation and commercial banks' lending or interest rate. The Indian bank rate is 6.75%, which is same as the rate for Marginal Standing Facility. In New Zealand, the Reserve Bank of New Zealand sets the

neg: New Zealand First List MP, Ria Bond, which increased the party's parliamentary representation to 12 seats. On 3 July 2015 Ron Mark was elected Deputy Leader of New Zealand First, replacing Tracey Martin who had held the post since 2013. Winston Peters has said that he will continue on as the Leader of New Zealand First. New Zealand First launched its campaign in Palmerston North on 25 June 2017. Policies include ring-fencing GST to the regions it is collected from and writing off student loans of people willing to work outside major centres, and recruiting 1,800 extra police officers. New Zealand First is

neg: Goods and Services Tax (Singapore) offset package. The government accepted the committee's recommendations. The GST rate was increased from 3% to 4% in 2003, and to 5% in 2004. Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. Direct tax rates were also reduced correspondingly. On 15 February 2007 (Budget Day), Second Finance Minister Tharman Shanmugaratnam announced that the GST rate would be increased to 7% with effect from 1 July 2007. The rate increase was accompanied by an offset

neg: Goods and Services Tax (India) previous tax regime. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In addition a cess of 22% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco products. Pre-GST, the statutory tax rate for most goods was about 26.5%, Post-GST, most goods are expected to be in the 18% tax range. The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Indian government. The tax replaced existing

neg: Tax rate of tax base, which can make comparisons between tax systems confusing. Some tax systems include the taxes owed in the tax base (tax-inclusive, Before Tax), while other tax systems do not include taxes owed as part of the base (tax-exclusive, After Tax). In the United States, sales taxes are usually quoted exclusively and income taxes are quoted inclusively. The majority of Europe, value added tax (VAT) countries, include the tax amount when quoting merchandise prices, including Goods and Services Tax (GST) countries, such as Australia and New Zealand. However, those countries still define their tax rates on a tax exclusive

neg: Tax Working Group Zealand Government on the following matters: The Tax Working Group's responsibilities includes: Areas outside the purview of the Working Group include: increasing any income tax or the GST rate; inheritance tax; the taxation of the family home or the land under it; the adequacy of the personal tax system and its interaction with the transfer system; and technical matters such as international tax reform under the base erosion and profit shifting agenda and policy chances as part of the Inland Revenue Department's Business Transformation programme. Following the formation of a new Labour-led coalition government in the weeks after the 2017

neg: Goods and Services Tax (Malaysia) incurred in producing the supplies. Examples of zero-rated supplies: Examples of exempted supplies: Goods and Services Tax (Malaysia) The Goods and Services Tax (GST) is an abolished value-added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer. The existing standard rate for GST effective from 1 April 2015 is 6%. Many domestically consumed items such as fresh foods, water and electricity are zero-rated, while some supplies such as education and health services are GST

neg: Goods and Services Tax (Malaysia) Goods and Services Tax (Malaysia) The Goods and Services Tax (GST) is an abolished value-added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer. The existing standard rate for GST effective from 1 April 2015 is 6%. Many domestically consumed items such as fresh foods, water and electricity are zero-rated, while some supplies such as education and health services are GST exempted. The unpopular tax will be reduced to 0% on 1 June 2018.

neg: Northport, New Zealand on rehabilitating the North Auckland Line and building the Marsden Point Branch, the long proposed rail extension to Northport at a cost of $200 million; the total works to cost $800 million; and are to carry out a feasibility study on moving the Ports of Auckland to Northport. Winston Peters and New Zealand First also envisaged that the area around the port could be a tax-free (including duty and GST) "Special Economic Area" (zone). Northport, New Zealand Northport is a commercial port at Marsden Point, at the entrance to the Whangarei Harbour in New Zealand. The port is located next

neg: Goods and Services Tax (India) need not mention the HSN code while supplying goods on invoices. If a company has turnover more than ₹1.5 Crore but up to ₹5 Cr then they need to mention the first 2 digits of HSN code while supplying goods on invoices. If turnover crosses ₹5 Cr then they shall mention the first 4 digits of HSN code on invoices. The GST is imposed at variable rates on variable items. The rate of GST is 18% for soaps and 28% on washing detergents. GST on movie tickets is based on slabs, with 18% GST for tickets that cost less than

neg: School fees in New Zealand school donation. It is voluntary, tax-deductible for parents, and does not attract GST. Schools state that the school donation is needed to bridge the gap between the costs of delivering quality learning over and above what the Government funds. Schools typically use the funding to top-up the Operational Grant. Funds are tagged for items attractive to parents - e.g. additional teachers/small class sizes, ICT, or other learning resources, but as they are counted as income for operational matters in reality donations are indistinguishable from other operational grant expenditure, including any staff funded by the Board of Trustees. The Government provides

neg: Economy of Jersey The new 0/10 tax exempts all businesses except those in financial services from having to pay any corporation tax (0%), while leaving the financial services to pay a low tax rate (10%). The income generated from the new 0/10 tax proposal will not be equal to the revenue of the original tax system and this leaves Jersey with a deficit in its budget of several million pounds. To fill the deficit created by the changes made to Jersey's tax structure, the States of Jersey introduced GST. GST is added to most goods and services, which has raised the cost of

neg: Sales taxes in British Columbia numerous health-friendly activities: The HST increased the price of heating fuel (previously exempted by the PST). The government claimed it planned to provide a tax credit to mitigate this effect. Under HST, as it was under GST and PST, renting a home was exempt. The purchase of an existing home is exempt from the HST, while the purchase of a new home was subject to a GST rebate of 36% if the purchase price was below $350,000, up to a maximum rebate of $8,750 (which made the tax rate effectively 3.2%). Under the PST, the purchase of a new home

neg: 2014 New Zealand general election consideration when funding was redistributed for the second time. Third party promoters, such as trade unions and lobby groups, can campaign during the regulated period. The maximum expense limit is $308,000 for those groups registered with the Electoral Commission, and $12,300 for unregistered groups. Those third party promoters registered for the election include: All campaign expense limits are inclusive of GST. Opinion polls have been undertaken periodically since the 2011 election by Fairfax Media (Fairfax Media Ipsos), MediaWorks New Zealand (3 News Reid Research), The New Zealand Herald (Herald Digipoll), Roy Morgan Research, and Television New Zealand ("One News" Colmar

neg: Goods and Services Tax (India) Rs. 100 and 28% GST on tickets costing more than Rs.100 and 5% on readymade clothes. The rate on under-construction property booking is 12%. Some industries and products were exempted by the government and remain untaxed under GST, such as dairy products, products of milling industries, fresh vegetables & fruits, meat products, and other groceries and necessities. Checkposts across the country were abolished ensuring free and fast movement of goods. The Central Government had proposed to insulate the revenues of the States from the impact of GST, with the expectation that in due course, GST will be levied on petroleum

neg: Goods and Services Tax (Singapore) taxes paid) amounting to 23% of their income, the 5th decile received transfers that netted off taxes paid, while the effective tax rate for the top decile was 11%. In particular, when the GST rate was raised from 5% to 7% in July 2007, a household in the bottom 20% had to pay additional GST of $370 per year, but received an offset package of $910 per year, in addition to permanent benefits of $1,000 per year. Some critics contend that basic essentials such as food and healthcare should be made exempt from GST, to help lower-income households. The government

neg: Harmon Wilfred liquidation, Winston Peters of New Zealand First called for his deportation, citing allegations that he owed nearly NZ$300,000 to the Inland Revenue Department in unpaid GST and PAYE payments. Immigration New Zealand served a deportation order on Wilfred in 2011, but was unable to effect deportation due to the lack of a country to which he could be deported. In July 2013, INZ spokesman Dean Blakemore stated that his department had been discussing Wilfred's situation with U.S. authorities with a view to facilitating his removal from New Zealand, but that Wilfred's "position as a stateless individual is an impediment to

neg: Political funding in New Zealand of the Broadcasting Act 1989 to allocate money appropriated by Parliament to enable all registered political parties to broadcast election programmes and election advertising during the election period for a general election (‘the broadcasting allocation’). On 21 February, in accordance with section 74, the Associate Minister of Justice notified the Commission that the amount of money appropriated by Parliament to enable political parties to fund their broadcasting of election programmes and election advertising for the 2017 general election is $3,605,000 plus GST ($4,145,750 incl GST). This is a $750,000 increase on the amount allocated in 2005, 2008, 2011 and 2014.

neg: Ministry of Fisheries (New Zealand) It aims to ensure that fisheries are sustainably used within a healthy aquatic ecosystem MFish also undertakes fisheries research to provide information needed to determine how many fish and other marine organisms (of various species) can be safely taken while ensuring the sustainability of the resource. 1. Budget 2008/09 (excl GST) MFish Facts and Figures. 2. Staff (March 2008)(FTEs) MFish Facts and Figures. 3. Ministry of Fisheries (New Zealand) The Ministry of Fisheries (Māori: "Te Tautiaki i nga tini a Tangaroa"), also known by its acronym MFish, is a state sector organisation of New Zealand whose role is ensuring the

neg: Gordon Copeland the New Zealand Bill of Rights Act and removing GST from rates. Both were defeated. He advocated for lower taxes for both individuals and companies. Former policy positions as part of United Future New Zealand include: Gordon Copeland Gordon Frank Copeland (19 August 1943 – 24 November 2018) was a New Zealand politician who served as a Member of Parliament from 2002 to 2008. He entered the House of Representatives as a list MP for the United Future New Zealand Party from 2002 but he resigned from the party in 2007. In March 2009, Copeland became Party President of The

neg: David Henderson (Christchurch, New Zealand) caused much civic controversy. The High Court in Christchurch placed Henderson in bankruptcy on 29 November 2010. David Henderson (Christchurch, New Zealand) David Henderson is a Christchurch, New Zealand based property developer. In 1994 he founded the libertarian magazine the "Free Radical". He was also a student of Zenith Applied Philosophy, "It really sparked my interest. I found it greatly stimulating and inspiring, immensely so. They got a terribly bad name, a bad rap." From 1992 to 1995 he was audited 27 times after claiming a GST refund and the Inland Revenue Department demanded he pay $NZ924,341 in taxes and

neg: David Henderson (Christchurch, New Zealand) David Henderson (Christchurch, New Zealand) David Henderson is a Christchurch, New Zealand based property developer. In 1994 he founded the libertarian magazine the "Free Radical". He was also a student of Zenith Applied Philosophy, "It really sparked my interest. I found it greatly stimulating and inspiring, immensely so. They got a terribly bad name, a bad rap." From 1992 to 1995 he was audited 27 times after claiming a GST refund and the Inland Revenue Department demanded he pay $NZ924,341 in taxes and penalties. He was charged with fraud, his business failed and he was bankrupted and had to sell

neg: Education in New Zealand (exclusive of GST) $1013 for every Year 1 to 6 student, $1109 for every Year 7 and 8 student, $1420 for every Year 9 and 10 student, and $2156 for every Year 11 to 13 student. However, the government funding is more of a partial tax rebate, as the GST payable to the government on the tuition fees collected often exceeds the government funding received in turn. Salaries and wages for teaching staff in state and state integrated schools are paid directly from the Ministry of Education to the employee, and are not paid out of a school's funding. The

neg: Tri-Star Customs and Forwarding Ltd v Denning Tri-Star Customs and Forwarding Ltd v Denning Tri-Star Customs and Forwarding Ltd v Denning [1999] 1 NZLR 33 is a cited case in New Zealand regarding unilateral mistakes under the Contractual Mistakes Act 1977. The Dennings leased a commercial building to Tristar. A condition of the lease agreement, gave Tristar the right to purchase the building for $720,000. An option that Tristar later accepted. However, whilst the lease agreement clearly stated that the rentals were GST exclusive, the purchase price of $720,000 was silent regarding whether it exclusive or inclusive of GST. This was unfortunate for the Dennings, as under

neg: Tampon 1974. Several political statements have been made in regards to tampon use. In 2000, a 10% goods and services tax (GST) was introduced in Australia. While lubricant, condoms, incontinence pads and numerous medical items were regarded as essential and exempt from the tax, tampons continue to be charged GST. Prior to the introduction of GST, several states also applied a luxury tax to tampons at a higher rate than GST. Specific petitions such as "Axe the Tampon Tax" have been created to oppose this tax, although no change has been made. In the UK, tampons are subject to value added

neg: Harmonized sales tax PST has been charged on the subtotal of goods which included the federal GST; PST was not charged on services. This resulted in a combined tax of 17.7% for goods purchased before the 7% GST was reduced to 6% and then 5% in 2006 and 2008 respectively. As of 2012, consumers in PEI paid a combined 15.5% tax rate (5% GST and 10% PST applied to the subtotal). The provincial government committed to exempting some items while critics noted that electricity would see an increase from 5% GST to 14% HST; prior to the HST, electricity was not taxed by

neg: Sales taxes in Canada Quebec and Prince Edward Island, PST was applied to the combined cost and GST). Of the provincial sales taxes, only the QST (and the HST) are value-added; the rest are cascading taxes. Sales taxes in Canada In Canada, three types of sales taxes are levied. These are as follows: Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected. The three northern jurisdictions are

neg: Residents Action Movement reducing rates on homeowners, shifting local taxation onto big business, and removing GST from food. The organisation had a very strong policy of anti-racism and particularly of supporting Muslim migrants to integrate into New Zealand society. It also called for an "Auckland parliament" to co-ordinate local democracy in Auckland's five local cities, as an alternative to what it sees as an undemocratic "Super-City" body. RAM also organised against racism and Islamophobia in the city. They have sponsored peace marches in Auckland with Global Peace and Justice Auckland. In May 2010 the party was deregistered by the Electoral Commission at its

neg: Goods and Services Tax (Singapore) 1986 Economic Committee, Singapore's government decided that it needed to shift from direct to indirect taxes, to maintain its international competitiveness in attracting investments, and to sustain its economic growth to create well-paying jobs for Singaporeans. GST was implemented at a single rate of 3% on 1 April 1994, with an assurance that it would not be raised for at least five years. To cushion the impact of GST on Singaporean households, an offset package was also introduced. Simultaneously, corporate tax rate was cut by 3% to 27%, and the top marginal personal income tax rate was cut by 3%

neg: Catherine Isaac regional offices and five branch offices. She worked for four years as a communications consultant to the New Zealand Treasury, the GST Launch Team and various ministers of the crown. Prior to that, Isaac worked for three years as a public relations and communications consultant for a Washington DC consultancy. She spent three years working as a current affairs journalist for Television New Zealand and four years in documentary film production with the New Zealand National Film Unit. Isaac was a member of the Board of the Wellington Community Trust from 1999 to 2003. She was a founding director of

neg: BankLink 2013. Before its acquisition by MYOB, BankLink was the Principal Partner of Rowing New Zealand. This sponsorship has been taken over by Bankstream. It's the title of ATM used at Allied Irish Bank and First Trust Bank. BankLink BankLink is an accounting service used by more than 325,000 small businesses for their GST and end of year tax in Australia and New Zealand. The BankLink service electronically delivers bank transaction data from more than 100 participating banks and other financial institutions directly to the accountant. BankLink software is then used by the accountant to automatically code as many transactions as

neg: Fuel tax A$0.412 per litre) and the excise for LPG is $0.282 per litre. Since 2000, there is also the GST (goods and services tax) on top of the fuel tax and inflation calculated twice a year called CPI (consumer price index) into the fuel tax since 2015. Fuel taxes in New Zealand are considered an excise applied by the New Zealand Customs Service on shipments brought into the country. A breakdown of the fuel taxes is published by the Ministry of Economic Development. Excise as at 1 August 2012 totals 50.524 cents per litre ($1.89/imperial gal; $1.58/US gal) on petrol. In

neg: Goods and services tax (Australia) they may receive a refund (input tax credit) on the amount of GST contained in the price (Div 11), which means in effect no GST is paid on those supplies. New residential and commercial properties are subject to GST but re-sale of existing properties is not. All real estate agent fees on either new or second-hand property are subject to GST. Processed foods such as biscuits, soft drinks, restaurant meals and take-away foods are also subject to GST. Registered enterprises for GST must complete a Business Activity Statement (BAS) for reporting to the Australian Taxation Office for each quarter ending

neg: Kaman SH-2G Super Seasprite air element was transferred to No. 6 Squadron RNZAF at RNZAF Base Auckland in Whenuapai in October 2005. RNZN Seasprites have seen service in East Timor. New Zealand purchased five SH-2Gs at the same time as Australia. However, New Zealand opted for new-build airframes that were outfitted with different avionics. The SH-2G purchase was completed at NZ$12 million under the $338 million budgeted (excluding GST). The first RNZN SH-2G was delivered in mid-2001, and the last was delivered February 2003. The Royal New Zealand Navy (RNZN) operates the type from its two "Anzac"-class frigates, two s, and the multi-role vessel

neg: Goods and Services Tax (Singapore) to 30%. The initial GST rate of 3% was among the lowest in the world, as the focus was not to generate substantial revenue, but to allow people to get adjusted to the tax. In 2002, the Economic Review Committee reviewed Singapore's tax policy, and recommended that further tax reform was necessary to bring in new investments. The committee noted that other countries were aggressively cutting their direct tax rates to attract internationally mobile capital and labour, and recommended that the government rely more on GST for its tax revenues, while again cushioning the impact on Singaporean households through an

neg: Tax Working Group general election, Prime Minister Jacinda Ardern announced that the incoming government would establish a Tax Working Group under its 100-day plan. On 23 November, it was announced that former Finance Minister Sir Michael Cullen would be heading the Working Group. While the Tax Working Group would have a mandate over New Zealand's taxation system, it was directed to look at specific areas including the Goods and Services Tax and alleviating the housing market. While the Working Group would not have the power to change the GST rate, it would be able to advise on removing or adding GST to certain

neg: 2017 New Zealand general election capital gains tax, exclusive of the family home, to be implemented in the first year after the election, if Labour and the Greens formed a coalition government. Labour had already said that if it became the government, any capital gains tax recommendations made by its tax working group would not be implemented until after the 2020 election. New Zealand First launched its campaign in Palmerston North on 25 June 2017. Announced policies included ring-fencing GST to the regions it is collected from, writing off student loans of people willing to work outside major centres, cutting net immigration to 10,000 per

neg: Economy of New Zealand by the Inland Revenue Department (IRD) on behalf of the Government of New Zealand. National taxes are levied on personal and business income, and on the supply of goods and services (GST). There is no capital gains tax although certain "gains" such as profits on the sale of patent rights are deemed to be income, income tax does apply to property transactions in certain circumstances, particularly speculation. Local property taxes (rates) are managed and collected by local authorities. Some goods and services carry a specific tax, referred to as an excise or a duty such as alcohol excise or gaming

neg: Immigration to New Zealand "Māori will be disturbed to know that in 17 years' time they will be outnumbered by Asians in New Zealand", an estimate disputed by Statistics New Zealand, the government's statistics bureau. Peters quickly rebutted that Statistics New Zealand has underestimated the growth-rate of the Asian community in the past. In April 2008, deputy New Zealand First party leader Peter Brown drew widespread attention after voicing similar views and expressing concern at the increase in New Zealand's ethnic Asian population: "We are going to flood this country with Asian people with no idea what we are going to do with them

neg: Nevada its own determination. As of 2009, Nevada's divorce rate was above the national average. Nevada's tax laws are intended to draw new residents and businesses to the state. Nevada has no personal income tax or corporate income tax. Since Nevada does not collect income data it cannot share such information with the federal government, the IRS. The state sales tax (similar to VAT or GST) in Nevada is variable depending upon the county. The statewide tax rate is 6.85%, with five counties (Elko, Esmeralda, Eureka, Humboldt, and Mineral) charging this amount. Counties may impose additional rates via voter approval or

neg: Goods and services tax (Hong Kong) Goods and services tax (Hong Kong) The goods and services tax (GST) was a proposed value-added tax in Hong Kong. Consultation over a period of nine months was launched on 19 July 2006 and stirred considerable controversy. It launched a fierce debate amongst local taxpayers, lawmakers, journalists, politicians, who hotly debated the need for the tax, and the shape any taxes should take. The plan to levy GST was dropped on 5 December 2006. The Government argued that Hong Kong's tax base was narrow; thus, a single-rate GST was a viable option for Hong Kong in order to broaden the

neg: Goods and services tax (Hong Kong) amount of income tax, while a family composed of a woman earning $30,000 and a man earning $30,000, totally earning $60,000 a month need to pay "very heavy" tax. The GST was supposed to curb this social problem. However, the marketing sector was getting to be the sector which employs most employees, and GST will harm the marketing sector. In addition, it was doubted whether households who earn around $20,000 a month had the economic ability to pay tax. The GST would be levied at a flat rate of 5%. The government would undertake to decrease or eliminate other taxes

neg: Goods and services tax (Australia) more GST is paid than collected, a refund is paid by the tax office instead). Some goods and services (notably salaries, wages, fresh food, and real estate) are exempt from GST. Other goods and services (rental income and financial services) are "input-taxed", which means that GST is not charged on the sale, but GST paid by that part of the business is not eligible to be claimed as an input tax credit. Division 9 of the "A New Tax System (Goods and Services Tax) Act" 1999 (Cth) (GST Act) stipulates that GST is applicable to a supply of goods, services

neg: 2,4-Dinitrochlorobenzene dinitrophenol, ammonia the dinitroaniline, methoxide the dinitroanisole, and amines the secondary amines. DNCB is used as a substrate in GST enzyme activity assays. The molecule is conjugated to a single molecule of reduced glutathione which then absorbs at 340 nm. Affinity of CDNB for each class of GST varies and so it is not a good measure of activity for some forms (e.g. GSTT and GSTZ). DNCB can be used to treat warts with an effective cure rate of 80%. DNCB induces an allergic immune response toward the wart-causing virus. DNCB induces a type IV hypersensitivity reaction in almost all

neg: Value-added tax administration. In Japan There is a fixed sales tax ("sales tax"), literally translated from Japanese as a "consumption tax". In the country since the spring of 2014 it is 8% and is already included in the price of the goods. The goods and services tax (GST) is a value-added tax introduced in Malaysia in 2015, which is collected by the Royal Malaysian Customs Department. The standard rate is currently set at 6%. Many domestically consumed items such as fresh foods, water, electricity and land public transportation are zero-rated, while some supplies such as education and health services are GST exempted.

neg: Value-added tax usage of VAT remittance on exports helps ensure that export price distortion does not occur. The goods and services tax (GST) is a value-added tax introduced in Australia in 2000, which is collected by the Australian Tax Office. The revenue is then redistributed to the states and territories via the Commonwealth Grants Commission process. In essence, this is Australia's program of horizontal fiscal equalisation. Whilst the rate is currently set at 10%, there are many domestically consumed items that are effectively zero-rated (GST-free) such as fresh food, education, and health services, certain medical products, as well as exemptions for Government

neg: Goods and services tax (Australia) Goods and services tax (Australia) The goods and services tax (GST) in Australia is a value added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare and housing items) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5%). GST is levied on most transactions in the production process, but is in many cases refunded to all parties in the chain of production other than the final consumer. The tax was introduced by the Howard Government and commenced on 1 July 2000, replacing the previous

neg: Novated lease expect their employee to reimburse the FBT the employer must pay, so the reduction in employee salary becomes equal to the total running costs paid by the employer, less GST, plus any FBT. The methods of valuing the fringe benefit for a car or other motor vehicle allow a contribution from the employee toward the running costs to offset the fringe benefit. Since the employee is now directly paying for some of the costs, this reduces the income tax and GST benefits, but because FBT, equivalent to the highest marginal tax rate, is eliminated, the net cost to the employee

neg: Tax-free shopping Slovenia, Slovakia, Spain, South Africa, Sweden, Switzerland, Taiwan, Thailand, Turkey, the United Kingdom, the United States and Vietnam. The refunded amount corresponds to the VAT or GST paid and in which country the traveller buys goods. VAT/GST is a tax added to the cost of a product, calculated as a percentage of the products retail price. Often in Europe, the ticket price includes VAT, this is less often the case in the US. As an example, if the VAT rate on a product is 20% and the ticket price is displayed as €100, including VAT, the VAT will be €16.67

neg: Harmonized sales tax harmonization raises business investment and that PST-type taxes slowed provincial economic growth. British Columbia combined the 5% GST with a 7% PST and implemented the HST at a rate of 12% and committed to lowering the HST by two further points, to 10%, by 2014. Ontario’s HST rate is 13%, similar to New Brunswick and Newfoundland and Labrador. Ontario committed to provide a refundable tax credit of up to $260 per adult or child in 2010-11 to low income people, and British Columbia committed to provide a refundable tax credit of up to $230 per adult or child in 2010-11.

neg: Sales taxes in Canada the provinces of British Columbia, Saskatchewan, Manitoba (Retail Sales Tax or RST) and Quebec (Quebec Sales Tax or QST, French: Taxe de vente du Québec or TVQ). Prince Edward Island switched to a HST on April 1, 2013, the same date that British Columbia reverted to a separate GST/PST after their adoption of a HST in 2010 was rejected in a referendum. Goods to which the tax is applied vary by province, as does the rate. In all provinces where the provincial sales tax is collected, the tax is imposed on the sale price without GST (in the past, in

neg: Official cash rate particularly for longer terms – are also affected by the interest rates prevailing offshore since New Zealand financial institutions are net borrowers in overseas financial markets. Movements in overseas rates can lead to changes in interest rates even if the OCR has not changed. Official cash rate The official cash rate (OCR) is the term used in Australia and New Zealand for the bank rate and is the rate of interest which the homogeneous central bank charges on overnight loans to commercial banks. This allows the Reserve Bank of Australia and the Reserve Bank of New Zealand to adjust the

neg: Ad valorem tax millage rate. The tax determined from multiplying the ad valorem assessment times the ad valorem tax rate is typically collected by the tax collector or tax commissioner. The third largest source of government revenues is value-added tax (VAT), charged at the standard rate of 20% on supplies of goods and services. It is therefore a tax on consumer expenditure. Certain goods and services are exempt from VAT, and others are subject to VAT at a lower rate of 5% (the reduced rate) or 0% ("zero-rated"). The Goods and Services Tax (GST) (French: ) is a multi-level value-added tax introduced in

neg: School fees in New Zealand could not buy a ball ticket or order a school-leaver's jersey until donation money was paid. The threat was withdrawn after the ministry became involved. As School Donations are voluntary contributions, schools do not have to pay GST on the money they collect. New Zealand tax residents can claim 33.33 percent of the donation back through the Inland Revenue Department, by filing a "Tax credit claim form" (IR 526) with the donation receipt attached after the end of the tax year (i.e. 31 March) in which the donation was made. Schools that withhold items or activities that are fully funded

neg: Sales taxes in Canada Sales taxes in Canada In Canada, three types of sales taxes are levied. These are as follows: Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected. The three northern jurisdictions are heavily subsidized by the federal government, and its residents receive some additional tax concessions due to the high cost of living in the north. Separate provincial sales taxes (PST) are collected in

neg: Kristina Moore would resist any further increases in Jersey's Goods and Services Tax (GST), and would like to see the proposed reduction in the number of States Members carried out by 2014. At this time in 2011, the GST rate was 5%, having been increased from 3% in June 2011. On 15 October 2014, Moore was re-elected as deputy, defeating Debbie Hardisty by 1,335 votes to 200. Kristina Moore Kristina Moore is a Jersey politician and former journalist who worked for Channel Television, and ITV Central. Before her election to the States of Jersey as a deputy for Saint Peter in 2011,

neg: Chinese New Zealanders Statistics New Zealand has underestimated the growth-rate of the Asian community in the past. In April 2008, deputy New Zealand First party leader Peter Brown drew widespread attention after voicing similar views and expressing concern at the increase in New Zealand's ethnic Asian population: "We are going to flood this country with Asian people with no idea what we are going to do with them when they come here." "The matter is serious. If we continue this open door policy there is real danger we will be inundated with people who have no intention of integrating into our society. The

neg: Taxation in Indonesia Municipality of Jakarta), income taxation commences with salaries greater than one million Rupiah (IDR) per calendar month, at a rate of 10%, which slides progressively to 40%. Companies in Indonesia are taxed at a rate of 25%, for both domestic and international sourced income. Resident Indonesian companies are required to withhold tax at a rate of 20% from payments to foreign companies. A Goods and Services Tax (GST) is levied at the rate of approx 10% at point of sales, by major vendors. Sales and services tax are exempt from cottage economies and industries. A VAT rate of 0 (zero)

neg: Official cash rate Bank of Australia issues its dealing intentions at the start of each day, and banks and other financial institutions will act prior to the actual rate being achieved. The rate is set by the central banks regularly, usually every month in Australia and every six weeks in New Zealand and forms one of the main tools to manage monetary policy. In New Zealand, the official cash rate (OCR) is set by the Reserve Bank of New Zealand to meet the inflation target specified in the Policy Targets Agreement. The current agreement, signed in December 2008, defines price stability as annual

neg: Sales tax Montana, New Hampshire, and Oregon. The 2010 health care reform law imposed a 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is "selective" rather than general, applying only to a specific service. In Canada Canada uses a value-added federal Goods and Services Tax (GST) with a rate of 5 percent, effective since January 1, 2008. Every province in Canada except Alberta has either a Provincial

neg: Tampon tax (VAT) at a reduced rate of 5%, as opposed to the standard rate of 20% applied to the vast majority of products sold in the country. The relevant EU legislation was finally changed in 2016. In March 2016, Parliament created legislation to eliminate the tampon VAT. It was expected to go into effect by April 2018 but did not do so. On the 3rd October 2018, new EU VAT rules that will allow the UK to stop taxing sanitary products were approved by the European Parliament. In Canada, the federal government has removed the Goods and services tax (GST)

neg: Tax tax is called the Goods and Services tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST and QST they pay, and so effectively it is the final

neg: Spark New Zealand the company. Spark is New Zealand's largest Internet Service Provider. It was formerly named Xtra. The next largest ISP in the New Zealand market is Vodafone NZ, a position it acquired when it purchased TelstraClear in 2012. Spark offers asymmetric digital subscriber line (ADSL), very-high-bit-rate digital subscriber line (VDSL) and fibre to the premises (FTTP) fixed-line broadband. FTTP customers may choose either 30/10 Mbit/s, 100/20 Mbit/s, 200/20 Mbit/s, 200/200 Mbit/s, or in selected areas, 1000/500 Mbit/s maximum speed (down/up); ADSL and VDSL customers' download speeds are only limited to what their line and equipment can handle, while upload speeds are

neg: GST Computer Systems many other brands, distinguished by use of the .DTP file extension. The latest version was sold as Greenstreet Publisher 4 and is upwards file compatible with earlier versions. In 2001 GST merged with eGames Europe as a new company, Greenstreet Software. It remains a developer and publisher of computer software for Windows operating systems. In July 2008 the company was reconstructed and now trades as Greenstreet Online Limited. In November 2012, Greenstreet Online Limited was declared insolvent, and went into voluntary liquidation. GST Computer Systems GST was a group of computer companies based in Cambridge, England, founded by Jeff Fenton