GST Rule Changes as at 1 December 2019

There are to be a few changes for those who buy books etc from overseas. These changes will take effect from 1 December 2019. Please note that if you are buying from a small business with a turnover of less than NZ$60,000 then there will be no GST charged. See the information from the IRD below:

On 26 June 2019, Parliament passed rule changes for GST. These changes mean overseas businesses supplying low-value goods to consumers in New Zealand must charge GST at the point of sale if they meet the GST registration requirements including a NZ$60,000 turnover threshold.

These changes apply to:

  • merchants (or retailers) who sell goods directly to New Zealand consumers (either online, by mail order or phone)
  • online marketplaces merchants sell goods and services through
  • re-deliverers that offer mailbox redelivery and personal shopping services from other countries.

The changes come into effect on 1 December 2019. This is two months later than the date proposed in draft legislation. The later date is to allow overseas businesses more time to update their systems.

What are low-value goods?
Low-value goods are physical goods valued at NZ$1,000 or less (excluding GST). They include books, clothing, cosmetics, shoes, sporting equipment and electronic items.

These changes do not apply to:

  • supplies of fine metal
  • alcohol and tobacco products – Customs will continue to apply GST, excise taxes and other duties at the border regardless of value.

Goods sold for more than NZ$1,000 will continue to be taxed by Customs at the border as they come into New Zealand.

What does this mean for New Zealand businesses buying goods?
Low-value goods sold by overseas suppliers and sent to GST-registered businesses in New Zealand, for use in their business (business-to-business supplies) are generally excluded from these rules. In limited circumstances, overseas suppliers may collect and return GST on these sales.

Overseas suppliers will charge GST to New Zealand GST-registered businesses unless you provide the supplier your GST number, New Zealand Business Number or inform them that you’re a GST-registered business.

If your business is not registered for GST or the goods are not for business use, then GST should apply.

If you import goods in a consignment valued above NZ$1,000
You’ll continue to pay GST and duty on these goods at the border. Processes will be put in place, so Customs does not collect GST on any goods already taxed at the point of sale by the supplier.

To prevent you being double taxed, suppliers must:

  • include tax information on import documentation, and
  • provide purchasers with a receipt that clearly shows the amount of GST charged.

More information

Visit our website for detailed guidance on these changes

If you have questions, you can email us at  info.lvg@ird.govt.nz

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Needing help for your home schooling journey: https://hef.org.nz/2011/needing-help-for-your-home-schooling-journey-2/

And

Here are a couple of links to get you started home schooling:

Information on getting startedhttps://hef.org.nz/getting-started-2/

and

Information on getting an exemptionhttps://hef.org.nz/exemptions/

This link is motivational: https://hef.org.nz/2012/home-schooling-what-is-it-all-about/

Exemption Form online: https://hef.org.nz/2012/home-schooling-exemption-form-now-online/

Beneficiaries: https://hef.org.nz/2013/where-to-for-beneficiary-families-now-that-the-social-security-benefit-categories-and-work-focus-amendment-bill-has-passed-its-third-reading

New doco says NZ education system is ‘grossly unfair’

Documentary maker Bryan Bruce says the government could do better for our children.

Bryan Bruce is not afraid to ask the big questions whether he is looking at child poverty or the growing divide between rich and poor. The Scottish-born Kiwi filmmaker, who was responsible for the documentaries Mind The Gapand Inside Child Poverty, is now putting New Zealand’s education system under the microscope.

In his documentary, World Class? Inside NZ Education: A Special Report, Bryan, a former teacher, looks at what he believes are some fundamental problems in schools.

He is critical of the reforms, known as Tomorrow’s Schools, which started in the 1980s in which schools became self-managing.

 “So what happened in 1987 is the politicians got involved and thought ‘We know better than the teachers. We’re going to get involved and every school will manage itself and we’ll have these boards.’

READ MORE:
*Depression among Kiwi students a ‘crisis’
*Learning hubs to help steer M?ori to NCEA Level 2
*Marlborough colleges visit Christchurch for co-location ideas

“What happened is that schools in rich areas did really well because they had accountants and lawyers on their boards and schools in poor areas didn’t do well because they didn’t have the capacity to pull in money and all of that. What we’ve really ended up with is an apartheid system of education. Our system of education is grossly unfair.

“Every child who enters the public system of education should have the same right not just to enter it but to actually succeed in it and that’s not the case.

“If education was a reality game show I’d be giving out roses to the teachers and voting treasury off the island. I’d be telling the ministry that if they don’t help teachers more, they’ll be next to go.”

For his documentary Bryan travels to New York, China and Finland to compare their education systems with New Zealand’s. He also shines the spotlight on South Auckland’s Manurewa Intermediate, a decile one school he says is “one of the best schools in the country”.

“It’s run by an incredible principal called Iain Taylor. They have a discovery approach where you will find what the child is interested in and then you will teach from that position. So if a kid likes motorbikes you start there. They read about motorbikes. The idea is to develop a passion for learning.

“If you keep testing children on knowledge, you drive that passion for learning out of them.”

World Class? Inside NZ Education: A Special Report – TV3, May 24

 – TV Guide

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Needing help for your home schooling journey: https://hef.org.nz/2011/needing-help-for-your-home-schooling-journey-2/

And

Here are a couple of links to get you started home schooling:

Information on getting startedhttps://hef.org.nz/getting-started-2/

and

Information on getting an exemptionhttps://hef.org.nz/exemptions/

This link is motivational: http://hef.org.nz/2012/home-schooling-what-is-it-all-about/

Exemption Form online: https://hef.org.nz/2012/home-schooling-exemption-form-now-online/

Coming Events: https://hef.org.nz/2013/some-coming-events-for-home-education-during-2013-2/

Beneficiaries: http://hef.org.nz/2013/where-to-for-beneficiary-families-now-that-the-social-security-benefit-categories-and-work-focus-amendment-bill-has-passed-its-third-reading

 

National Library registration and lending process for home educators

An email from the National Library:

Good afternoon

I would like to inform you of the new process for home educators to use when they request their home educator loans through National Library’s Services to Schools.  I would appreciate if you could please forward this on to your members for their information:

National Library has introduced a new process for requesting home educator loans. This is explained on its website: http://schools.natlib.govt.nz/about/home-educator-loan-requests.

There are two steps to follow:

You can download the forms and then fill them in and send completed forms to National Library by email (servicestoschools@dia.govt.nz) or by post to their Auckland centre (National Library of New Zealand, Private Bag 99936, Newmarket, Auckland 1149).

This new system aligns with National Library’s new lending policy and its school registration and loan request processes.

Based on how the lending service is set up, there is no longer the opportunity for you to walk into the Auckland or Christchurch centres and get books issued. All loan requests must be made by post or email and then resources will be sent out.

Loans need to be returned at the end of each term.  These can be dropped off to the nearest centre (in Auckland or Christchurch) or returned by courier or post. Unfortunately the flat-rate CourierPost service for schools is not available to home educators.

To find out more about home educator entitlements please visithttp://schools.natlib.govt.nz/about/home-educator-loan-requests.

Kind regards

Services to Schools

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Please share this information with other home educators and home education groups you are in

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Needing help for your home schooling journey: https://hef.org.nz/2011/needing-help-for-your-home-schooling-journey-2/

And

Here are a couple of links to get you started home schooling:

Information on getting startedhttps://hef.org.nz/getting-started-2/

and

Information on getting an exemptionhttps://hef.org.nz/exemptions/

This link is motivational: http://hef.org.nz/2012/home-schooling-what-is-it-all-about/

Exemption Form online: https://hef.org.nz/2012/home-schooling-exemption-form-now-online/

Coming Events: https://hef.org.nz/2013/some-coming-events-for-home-education-during-2013-2/

Beneficiaries: http://hef.org.nz/2013/where-to-for-beneficiary-families-now-that-the-social-security-benefit-categories-and-work-focus-amendment-bill-has-passed-its-third-reading

 

National Library service changes 2015

Do you use the National Library? I would like to hear your comments about all of this. If you are able would you like to be a part of the discussions with the Home Education Foundation and the Library – see the last paragraph of the letter below:

National library of New Zealand Te Puna M?tauranga o Aotearoa

To whom it may concern

National Library Services to Schools Transformation Programme

I am writing to advise you that the National Library is transforming its services to schools in response to library and education directions. These changes will impact on home educators.

The National Library has developed a new vision statement for its Services to Schools, which is that “all young people will have access to effective and connected library services and library learning environments that support their development as readers and digitally literate learners”.

We will be moving to achieve our vision by implementing services with an increased emphasis on the priority areas of reading engagement, digital literacy and modern library learning environments. The changes are designed to make the best use of National Library expertise and value; reflect the factors research has proven to have the highest impact on student learning in the priority areas; and to take advantage of current education sector opportunities. The changes will also provide a sustainable path into the future for our services to schools.

You can find more information about the Services to Schools transformation programme on the frequently asked questions page of the Services to Schools website.

Changes to the curriculum topic print loan service

We will be developing and implementing new services over a four year period, commencing in July 2015. From term three 2015 a new print based reading engagement service will be introduced, replacing the current print curriculum topic service. The emphasis of the reading engagement service will be on supporting students to read for pleasure, as a foundation for learning achievement. The content of loans will be quality fiction and high interest non- fiction resources to support reading for pleasure.

Enhanced curriculum topic support will be available online via the Services to Schools website, with tools and curated content to support the delivery of the curriculum.

The reading engagement lending service and enhanced curriculum topic online service will both be available to home educators from term three 2015.

For terms one and two home educators will be able to get a curriculum topic loan as usual. They will need to put in a request  for this before 13 March 2015. They need to put in one request to cover both terms, and will receive the usual number of allocated books.

Any enquiries from home educators can be directed to s2stransformation@dia.govt.nz

Supporting home educators through the transition

We are currently in the process of designing the specific reading engagement loan offer for home educators, and want to support home educators through the transition to the new service. We would appreciate the opportunity to meet with your organisation to discuss how we might work together to best achieve this.

Yours faithfully

Geraldine Howell

Director Literacy Learning Public Programmes

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Please share/forward this link with others

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Updated 1 October 2014:  Three years on (Craig Smith’s Health) page 7 click here

*****

Needing help for your home schooling journey:

https://hef.org.nz/2011/needing-help-for-your-home-schooling-journey-2/

And

Here are a couple of links to get you started home schooling:

Information on getting startedhttps://hef.org.nz/getting-started-2/

and

Information on getting an exemptionhttps://hef.org.nz/exemptions/

This link is motivational: http://hef.org.nz/2012/home-schooling-what-is-it-all-about/

Exemption Form online: https://hef.org.nz/2012/home-schooling-exemption-form-now-online/

Coming Events: https://hef.org.nz/2013/some-coming-events-for-home-education-during-2013-2/

Beneficiaries: http://hef.org.nz/2013/where-to-for-beneficiary-families-now-that-the-social-security-benefit-categories-and-work-focus-amendment-bill-has-passed-its-third-reading

Response to Melissa from the National Library

Melissa’s letter to the National Library and her comments:

New National Library Access proposal

Dear Melissa,

Thank-you for your recent query regarding the Services to Schools transformation programme and its impacts on home educators.

Yes, the National Library is transforming its services to schools. This is in response to library and education directions and involves implementing services with an increased emphasis on the priority areas of reading engagement, digital literacy and modern library learning environments. The changes are designed to make the best use of National Library expertise and value; reflect the factors research has proven to have the highest impact on student learning in the priority areas; and to take advantage of current education sector opportunities. The changes will also provide a sustainable path into the future for our services to schools.

From term three 2015 there will be changes to the National Library curriculum topic loan service. A new print based reading engagement service will be introduced, replacing the current print curriculum topic service. The emphasis of the reading engagement service will be on supporting students to read for pleasure, as a foundation for learning achievement. The content of loans will be quality fiction and high interest non- fiction resources to support reading for pleasure.

Enhanced curriculum topic support will be available online via the Services to Schools website, with tools and curated content to support the delivery of the curriculum.

The reading engagement lending service and enhanced curriculum topic online service will both be available to home educators from term three 2015.

For terms one and two you will be able to get a curriculum topic loan as usual. You will need to put in your request  for this before 13 March 2015. You need to put in one request to cover both terms, and you will receive the usual number of allocated books.

We will provide you with specifics on the new reading engagement loan offer for home educators in the coming months. We are working with the Ministry of Education and home educator associations to support you through the transition.

You can find more general information about the Services to Schools transformation programme on the frequently asked questions page of the Services to Schools website.  

We do appreciate your comments and support for the services offered by the National Library of New Zealand.

Again, thank-you for taking the time to communicate with us.

Yours faithfully

Geraldine Howell

Check the next posting from the National Library to me which is very similar: National Library service changes 2015

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Please share/forward this link with others

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Updated 1 October 2014:  Three years on (Craig Smith’s Health) page 7 click here

*****

Needing help for your home schooling journey:

https://hef.org.nz/2011/needing-help-for-your-home-schooling-journey-2/

And

Here are a couple of links to get you started home schooling:

Information on getting startedhttps://hef.org.nz/getting-started-2/

and

Information on getting an exemptionhttps://hef.org.nz/exemptions/

This link is motivational: http://hef.org.nz/2012/home-schooling-what-is-it-all-about/

Exemption Form online: https://hef.org.nz/2012/home-schooling-exemption-form-now-online/

Coming Events: https://hef.org.nz/2013/some-coming-events-for-home-education-during-2013-2/

Beneficiaries: http://hef.org.nz/2013/where-to-for-beneficiary-families-now-that-the-social-security-benefit-categories-and-work-focus-amendment-bill-has-passed-its-third-reading