3. Zero-rating---(1) Section 11 (2) (f) of the principal Act is hereby
 amended---
   (a) By inserting in subparagraph (i), after the word ``copyrights,'',
         the words ``plant variety rights,'':
   (b) By inserting, after subparagraph (i), the following subparagraph:
            ``(ia) Other services in respect of such rights, including
          services involved in the making of searches, the giving of
          advice, opposing the grant or seeking the revocation of such
          rights, or opposing steps taken to enforce such rights; or''.

   (2) Section 11 (2) of the principal Act is hereby amended by repealing
 paragraph (fa) (as inserted by section 2 (2) of the Goods and Services
 Tax Amendment Act (No. 2) 1991), and substituting the following
 paragraph:
   ``(fa) The services are---
            ``(i) The filing, prosecution, granting, maintenance,
          transfer, assignment, licensing, or enforcement of intellectual
          property rights, including patents, designs, trade marks,
          copyrights, plant variety rights, know how, confidential
          information, trade secrets, or similar rights; or
            ``(ii) Other services in respect of such rights, including
          services involved in the making of searches, the giving of
          advice, opposing the grant or seeking the revocation of such
          rights, or opposing steps taken to enforce such rights,---
          where and to the extent that those services are supplied for
          and to a person who is not resident in New Zealand and who is
          outside New Zealand when the service is performed; or''.

   (3) Section 2 (2) of the Goods and Services Tax Amendment Act (No. 2)
 1991 is hereby consequentially repealed.

   (4) Section 2 (5) of the Goods and Services Tax Amendment Act (No. 2)
 1991 is hereby amended by inserting in both paragraph (b) and paragraph
 (c), after the words ``this section'', the words ``or by section 3 (1)
 to (3) of the  Goods and Services Tax Amendment Act (No. 3) 1991''.

   (5) This section shall apply to supplies made on or after the 1st day
 of October 1986.