OBS_VALUE: <ul><li><a href=https://www.maritimenz.govt.nz/about/our-funding/maritime-levy.asp target=_blank>Maritime New Zealand, The Maritime Levy(Maritime New Zealand, The Maritime Levy)</a></li><li><a href=https://www.ird.govt.nz/international-tax/business/non-resident-businesses-and-gst target=_blank>Inland Revenue - New Zealand, Non-resident businesses and GST(Non-resident buisnesses and GST (Goods and Services Tax), 24 July 2017)</a></li><li><a href=http://www.legislation.govt.nz/act/public/2007/0097/latest/DLM1512301.html target=_blank>Income Tax Act 2007(Income Tax Act 2017, No. 97, adopted 1.11.2017, with latest modification 24 May 2021)</a></li></ul>