NEW ZEALAND/Notes on Preceding Tables

摘要

If not noted otherwise prices refer to the end of the quarter up to 4Q85, to the second month of the quarter up to 4Q89 and quarterly averages thereafter. Sales of all fuels and electricity (and other goods and services in the economy) are subject to the Goods and Services Tax (GST). This was introduced on 1 October 1986 at a rate of 10 per cent and increased on 1 July 1989 to 12.5 per cent. Commercial and industrial consumers generally obtain refunds on any GST paid, so GST-exclusive prices are shown for industry, electricity generation and automotive diesel for commercial purposes (see General Note no. 2 in Part II).