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Goods and services tax (GST)

GST is a tax on the supply of goods and services in New Zealand. The current rate is 12.5%. Generally if your business turnover exceeds $40,000 per annum, you'll need to register for GST. GST registered businesses collect GST on behalf of the government and can claim back any GST they pay on business purchases and expenses. This is a general introduction to GST.

An introduction to GST

What exactly is GST and how does it affect your business? Find out by reading through this introductory overview. It provides a glossary of terms applicable to GST, things you need to know before registering and outlines your GST obligations.

This information is brought to you by Inland Revenue

How to register for GST Opens in a new window

This service enables you to register for goods and services tax (GST). It is equivalent to completing the GST registration (IR360) form.

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Things to consider when filing a GST return Opens in a new window

This article looks at how businesses submit a GST return, how to make GST payments, how to claim a GST refund from Inland Revenue, and about any interests or penalties that can be incurred.

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Changes to GST due dates

Your GST return and payment due dates have changed for all GST taxable periods ending on or after 31 March 2007.

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Private use of a business asset Opens in a new window

At some point you may need to calculate a GST adjustment to either pay GST, for example on a business asset used privately. You may also need to claim back GST that’s already been paid, for example for a private asset used for your business. This information will help you calculate GST adjustments and understand depreciation rates, aportionment methods and GST on exempt, zero-rated and special supplies.

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How to cease your GST registration Opens in a new window

A brief overview of when it is appropriate for a business to cease its GST registration and how to go about doing it.

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Inland Revenue's GST online services Opens in a new window

A launch page for all the online services provided by the Inland Revenue pertaining to goods and services tax (GST).

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23 percent or almost one in four employees in New Zealand work in the wholesale and retail trade industries.