It wouldn't apply,
The proposal is to make the point of application at the NZ "point of purchase" , either by the dealer or the importer.....
With a private import there is no NZ based purchase, you are purchasing it from a seller overseas...
Tres unhelpful. Waiving GST would have been far more useful.
Just applying it at first registration would have been more useful. Then it applies no matter how the car arrives in the country.