Do I need to pay Goods and Services Tax (GST) on exports to New Zealand?
Exports of goods and services from Australia are generally GST-free -
Australian Tax Office website
provides detailed information on this.
In New Zealand, GST is charged on all imported goods, including mail
order and internet purchases, and is calculated on the Customs value of
the item, plus any duty, freight and insurance costs.
New Zealand Customs Service website
provides detailed information on New Zealand Government import fees and
charges, including a number of useful
See also Austrade's
New Zealand market profile
for more information on doing business with New Zealand.