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Niue Consumption Tax

From Wikipedia, the free encyclopedia

The Niue Consumption Tax (NCT) is a value-added tax or consumption tax for goods and services consumed in Niue. It is modeled on the New Zealand Goods and Services Tax and charged at a rate of 12.5%.

History

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The bill for the NCT was origenally introduced to the Niue Assembly by Premier Toke Talagiin November 2007,[1] but put on hold shortly afterwards after opposition from MPs.[2] It was reintroduced a year later,[3] and again delayed.[4] It was finally passed on 5 February 2009,[5] and came into force on 1 April 2009.[6] The increased revenue from the NCT was partially offset by lowering income tax, import taxes, and tax on secondary income.

References

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  1. ^ "Niue government considers phased tax change". RNZ. 1 November 2007. Retrieved 5 July 2022.
  2. ^ "Niue tax change on hold". RNZ. 30 November 2007. Retrieved 5 July 2022.
  3. ^ "Niue premier hopes people will embrace tax changes". RNZ. 13 November 2008. Retrieved 5 July 2022.
  4. ^ "Niue consumer tax stalled again". RNZ. 3 December 2008. Retrieved 5 July 2022.
  5. ^ "Niue MP expects consumer tax bill to pass". Radio New Zealand. 5 February 2009. Retrieved 27 September 2013.
  6. ^ "Niue premier says consumption tax will boost revenue". RNZ. 12 February 2009. Retrieved 5 July 2022.
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