Introduction

The New Zealand GST Calculator determines GST applicability based on two location checks: whether the handling station is domestic (within New Zealand), and whether the flight destination is domestic or international.

Key Rules:

• Domestic flights (destination within New Zealand) → GST charged on all services
• International flights → airside services are GST exempt; landside services are charged GST
• Handling outside New Zealand → no GST charged at all

Note: This calculator does not use AOC validation.

The label "GST" is configurable. When the calculator is used outside New Zealand (for example for Thailand VAT), the TaxLabel setting changes all wording from "GST" to "VAT", including the name of the override custom property.

When Does the Calculator Run?

The calculator logic below only runs when the debtor's Charge VAT setting is Controlled by calculator (or when the debtor is set to Use operator settings and the operator is set to Controlled by calculator). Other Charge VAT settings (Never, Always take from product, Exempt for airside products) take precedence and bypass the calculator.

Calculator Logic Overview

The calculator follows this decision sequence:

1. Check for a manual override on the order (custom property Override GST)
2. Check whether the handling station is inside the domestic station group
3. Check whether the outbound destination is domestic or international

GST Determination Rules

Info Messages

Configuration

Calculator Settings (VAT Rule Group)

Example settings string:

DomesticStationGroupName=New Zealand;TaxLabel=GST

Station Group

A station group with the configured name must exist and contain all domestic stations (or the country New Zealand as a member). If the station group does not exist, the calculator raises the error: "Please create New Zealand station group with domestic stations for GST purpose".

Custom Property (Order)

Override behaviour:

• Force Charge GST → forces GST to be charged regardless of destination
• Any other value (e.g. "Force Exempt GST") → forces no GST

Naming must be respected: the custom property is named "Override " + the configured tax label, and the force-charge value is "Force Charge " + the tax label. With TaxLabel=VAT these become Override VAT and Force Charge VAT.

Product Configuration

Each product's Is Airside Product setting determines whether it is exempted on international flights. Airside products (fuel, handling, on-board catering) become 0% on international departures; landside products (crew transport, hotels) remain charged.

Administration Settings

The VAT code for air-side service VAT exemptions (a 0% code) must be set on the administration — it is applied to airside products when the result is airside exempt.

Example Scenarios

Scenario 1: Domestic flight (Auckland to Queenstown)

• Handling at NZAA (Auckland), outbound destination NZQN (Queenstown) — both in the New Zealand station group
• Result: GST charged on all services
• Info: "Domestic flight (destination NZQN)"

Scenario 2: International flight (Auckland to Sydney)

• Handling at NZAA, outbound destination YSSY (Sydney) — not in the New Zealand station group
• Result: Airside services (fuel, handling, on-board catering) GST exempt; landside services (crew transport) charged
• Info: "International flight (destination YSSY)"

Scenario 3: No departure leg

• Handling at NZAA, no outbound flight leg on the order
• Result: Treated as domestic — GST charged
• Info: "Domestic flight (unknown destination)"

Scenario 4: Handling outside New Zealand

• Order handled at a station outside the New Zealand station group (e.g. an Australian handling office in the same administration)
• Result: No GST on any service
• Info: "Handling is outside of New Zealand"

Scenario 5: Manual override

• Destination YSSY (international), order custom value Override GST = "Force Charge GST"
• Result: GST charged on all services
• Info: "GST is overriden: Force Charge GST"

Important Notes

1. Unknown destination defaults to domestic: when no destination is specified, GST is charged (conservative approach).
2. Outbound-based: only the departure destination determines domestic vs international; the arrival origin is not considered.
3. Handling station check: unlike most destination-based calculators, this calculator also checks where the handling takes place. Handling outside the domestic group results in no GST regardless of destination.
4. AOC not used: the calculator does not check AOC status.
5. Station group required: the domestic station group must exist, otherwise the calculator throws an error when initialised.
6. EC Reversed VAT: standard EC reversed VAT post-processing can still apply on top of the calculator result if configured on the administration (not typically relevant for New Zealand).