Submission (Matter raised by officials) Officials like to raise a number of drafting issues: Proposed section 8B(2) refers to two items being However, in the “non-contradictory”. remainder of proposed section 8B the reference is to items. Officials “non-conflicting” consider that an amendment should be made to ensure consistency of the use of the word “non-contradictory”. Officials consider that proposed section 8B(3)(a) should refer to least” two “at items rather than simply as the supplier may have more than two other “has”, non-conflicting items. Proposed section 77(2) allows a non-resident supplier of remote services to choose to express the amount of consideration in money for their supplies in a foreign currency. Officials consider it useful to clarify that the election to do so would be made in the suppliers GST return. Recommendation That the submission be accepted.
Submission (Matter raised by officials) Officials like to raise a number of drafting issues: Proposed section 8B(2) refers to two items being “non-contradictory”. However, in the remainder of proposed section 8B the reference is to “non-conflicting” items. Officials consider that an amendment should be made to ensure consistency of the use of the word “non-contradictory”. Officials consider that proposed section 8B(3)(a) should refer to “at least” two items rather than simply “has”, as the supplier may have more than two other non-conflicting items. Proposed section 77(2) allows a non-resident supplier of remote services to choose to express the amount of consideration in money for their supplies in a foreign currency. Officials consider it useful to clarify that the election to do so would be made in the suppliers GST return. Recommendation That the submission be accepted.
2016-or-rlwtgstossl.docx