So, NZ will start to charge GST (our VAT) on digital purchases
but only for any company doing more than 100K business per year to NZ.
Oh and if you use a VPN to bypass GST collection on a service, you risk a fine of up to 25K. But how will they know that was what you were using the VPN for? I imagine they can't collect full records from credit card companies in a fishing expedition, and requesting individual records will be time consuming and expensive.
All from Oct 1 next year.
http://www.stuff.co.nz/business/74076061/gst-to-go-on-digital-goods-from-october