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It seems like the NZ consumer will not have to pay GST if the company they buy from is not required to collect it? If that is the case then there will be an advantage for smaller sellers who fall below the $60,000 threshold.
E.g. if I buy an ebook from a small retailer, such as Baen perhaps, then the ebook could be GST-free, but if I buy exactly the same ebook from Kobo or Amazon then it will attract an added 15% GST.
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