NZ's system is a universal Goods & Service Tax of 12.5% on all goods and services, except for stuff sold at garage (yard) sales, and a few other minor exmptions, including charities. Australia's system focuses on whether items can be considered staple or not, and is unbelievably labrynthine. The same item, for example, chicken, can change its taxable status several times in a day, depending on how it is being presented for sale.