GST
GST: the basics
Goods and services tax (GST) is a tax on most goods and services in New Zealand, most imported goods, and certain imported services.
GST adjustments calculations
At some point, you may need to calculate a GST adjustment to pay GST on a business asset used privately, or to claim back GST that’s already been paid for a private asset used for your business, for example. This information will help you calculate GST adjustments and understand depreciation rates, aportionment methods, and GST on exempt, zero-rated and special supplies.
Filing your GST return with Inland Revenue
You must file your GST returns on time to avoid interest and penalties. Find out when to file your GST return, how to make GST payments to Inland Revenue, and how to receive a GST refund.
Learn how to file your GST return online
Filing your GST return online is quick, accurate and convenient. This interactive demonstration will guide you through the steps you need to take to file your GST online. It's simple to follow and takes less than 10 minutes.
What GST records you need to keep
Use this handy tool to determine what GST records you should keep for Inland Revenue.
