shk292:
Handle9:
There is no NZ entity from which to seek enforcement for a CGA claim.
NZ tax law does apply as every import to NZ is subject to gst. Amazon collect that tax on your behalf as they are obligated to.
So what would happen if Amazon said "sorry, we're not paying GST, NZ"? There is no NZ entity from which to seek redress, surely?
Then you would pay.