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 $60,000 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.
If you’re in business you’ll need to know your obligations around Goods and Services Tax (GST). This easy to use website explains all aspects of GST and provides you with useful information for your business. It also guides you to online tools and services and offers you advice on where to get further help if you need it.
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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.
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If the annual turnover of your business is more than NZ$60,000 you must register for goods and services tax (GST). You can do this by online by completing the GST Registration Form (IR360).
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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 receiving a GST refund.
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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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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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Find out which Inland Revenue services relating to goods and services tax (GST) are available online. For example, changing your address and phone number, GST registration form.
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