Like everything in life there’s a GST overtone to this.
The players would have spent money on food, accommodation, transport and other stuff when in New Zealand, all of which would have been subject to GST.
The interesting question is how these players would get on if they sought GST refunds for the costs they incurred here as non-resident “entertainers”. It seems possible under the new GST non-resident registration rules but there are some reasonably strict criteria.
Still, could be a case of the Government taking with one hand and paying back with another?
Barrister, Director and Consultant specialising in tax, family enterprise governance and succession, helping start ups and entrepreneurial enterprises grow safely and international expert on value added tax policy and implementation.