enactment or agreement that provides for periodic payments 9(3)(a) Progressive or periodic supply of goods under an enactment or agreement that provides for instalment or periodic payments 9(3)(aa)(i) Supply of goods and services in a construction or engineering project that provides for instalment or periodic payments 9(3)(aa)(ii) Hire Purchase Agreements 9(3)(b) Special sales Door to door sales 9(2)(b) Layby sales 9(2)(c) Sales where price is not determined at the time of delivery 9(6) Betting and gambling Racing betting or sports betting conducted by TAB 9(2)(d) Gambling under the Gambling Act 2003, other than a New Zealand lottery or gambling on a gaming machine 9(2)(e) Coin/token operated machines 9(2)(f) Gambling in a casino venue 9(2)(g) Supplies made in exchange for a token, stamp or voucher 9(2A) and (2B) Public and local authorities Supplies by public authorities 9(7) Local Authority Rates 9(8) Loyalty programmes 9(9) The following examples are provided by the GST Advisory Panel on the basis of issues that have been raised with the Panel: Issue Answer Payments by instalments : I have entered into a contract with a building company to build our new family home. The first three instalments have been paid to the building company so that there is the last instalment (of $28,000) to be paid at completion on or about 25 October 2010, plus the retentions (of $5000) in January 2011. Will the total cost of $220,000 be increased because of the GST rate increase? The new GST rate of 15 percent will apply to