The recent publicity about AFL players being pinged for income tax as “entertainers” when they played the Anzac Day matches here is interesting. See here:
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?