OBS_VALUE: <ul><li><a href=http://www.legislation.govt.nz/act/public/2009/0005/latest/DLM1826002.html target=_blank>Taxation (Business Tax measures) Act 2009(Taxation (Business Tax measures) Act, No. 5, adopted 30.3.2009, with latest modification 29.05.2009)</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 10 July 2020)</a></li></ul>