If you are on your way to New Zealand and joining a guided hunt with the intention to bring animal souvenirs back to Australia, is probably going to be New Zealand GST to pay. But depending on what it is will determine how much, if any, GST will be added to the price.
You can take part in a guided hunt in New Zealand on a hunting guide or outfitters game estate, private land with permission or Crown land as long as you have the appropriate permits. Your guided hunt may result in you returning to Australia with souvenir animal parts.
What are souvenir animal parts?
Souvenir animal parts are parts recovered from an animal killed by you during the guided hunt (for example, heads, shoulders skins, antlers and bodies).
If you’re New Zealand outfitter or taxidermist is registered for New Zealand GST, GST will be added to the prices you pay for your guided hunt and any souvenir parts or animal souvenirs. GST might be added at either the standard rate of 15% or the zero rate as GST free.
What are animal souvenirs?
Animal souvenirs are animal souvenir parts that are expedited or mounted by a taxidermist.
NZ GST on the guided hunt
A New Zealand outfitter supplies a variety of goods and services to you while you’re in New Zealand for a guided hunt. This may include:
- airport transfers to and from the hunting lodge
- accommodation and meals
- guiding services
- the chance to kill particular breeds and quality of animals
- transport around the hunting grounds
- licences and permits
- gun hire
- Safari Club International point scoring.
Your New Zealand outfitter will add GST at the standard rate to the price of your guided hunt because you are supplied with or “consume” the goods and services while you’re in New Zealand.
GST on animal souvenirs
If your hunt is successful, you may want animal souvenirs sent back to Australia. The amount of GST added to the price of your animal souvenirs or souvenir animal parts depends on the agreement between you and your New Zealand outfitter, and whether the animal is killed on Crown land.
Zero-rated animal souvenirs
The agreement between you and your New Zealand outfitter may require the New Zealand outfitter to supply you with animal souvenirs. If the New Zealand outfitter also agrees to enter those animal souvenirs for export “in the course of, or as a condition of, the supply” (that is, as part of the supply) then the GST on the animal souvenirs is zero-rated.
The New Zealand outfitter must export the animal souvenirs to your overseas home within the time applied for and allowed by Inland Revenue.
Sometimes a New Zealand outfitter will agree to supply and enter souvenir animal parts for export as part of the supply instead of animal souvenirs. If so, you must organise a New Zealand taxidermist to expedite or mount the souvenir animal parts before they are exported by the New Zealand outfitter. This is because souvenir animal parts must be at least expedited before they can be exported from New Zealand.
In that case, the GST added to the price of both the souvenir animal parts supplied by the New Zealand outfitter and the services supplied by the New Zealand taxidermist will be zero-rated.
Standard-rated animal souvenirs
If your New Zealand outfitter supplies some souvenir animal parts to you while you’re in New Zealand, then they will add GST at the standard rate (15%) to the price of the souvenir animal parts. This happens when the agreement between you and the New Zealand outfitter does not require them to enter your souvenir animal parts or any animal souvenirs for export as part of the supply.
If you kill a wild animal on Crown land, then the ownership of the wild animal automatically transfers to you. This means the New Zealand outfitter can’t supply animal souvenirs or souvenir animal parts to you for GST purposes. Therefore, the GST on a wild animal guided hunt is always standard-rated.
Value of GST supplies
Sometimes you may receive a mix of GST supplies from your New Zealand outfitter – a standard-rated supply of a guided hunt and a zero-rated supply of souvenir animal parts or animal souvenirs. The value of those supplies for GST equals the money you pay to the New Zealand outfitter for each supply. If the money you pay is a lump sum, it must be divided between the two GST supplies on a reasonable basis.
The New Zealand outfitter may charge you a “trophy fee”. A trophy fee is paid for both the standard-rated guided hunt and, if the hunt is successful, animal souvenirs or souvenir animal parts. The New Zealand outfitter must allocate a reasonable amount of the trophy fee to any zero-rated supply of animal souvenirs or souvenir animal parts. This amount, together with any related taxidermy charges, should match the sale price of the animal souvenirs for New Zealand customs purposes.
You can give us a call on 1300 791 600 for a quick chat.
The information in this article is indicative of NZ tax rules and changes and not intended to be complete for all intents or purposes and does not constitute advice. It is recommended that you obtain professional advice, suited to your particular circumstances, from us before acting on anything you read.