About this Form If your business performs services in New Zealand under a contract, you’re a non-resident contractor. Non-resident contractors do not meet the requirements to register as a non-resident GST business claimant. When to use this form This form is only to be used by a business wanting to register under section 54B of…

About this Form A form for businesses that officially cease trading to use to finalise their tax liabilities. In most cases your business can be ceased over the phone. This is faster than printing the form and sending it in. This form can be completed on-screen by typing content directly into the PDF document. Once…

This form will provide information about how to convert currency when working out if you should charge goods and services tax (GST) on sales of low-value goods imported into New Zealand.

About this Guide Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand. When to use this guide If you are a distributor for a direct selling…

Use this form to complete your goods and services tax (GST) return and provisional tax return.

Use this form to complete your goods and services tax (GST) return.

Use this guide to know how to get GST right before registering for GST.

Use this sheet to calculate the GST on your adjustments for your GST return.

Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

This guide is for all businesses and organisations that charge GST and need information about how to do this.

From 1 December 2019, New Zealand goods and services tax (GST) will apply to sales of low-value goods imported by consumers into New Zealand.

This guide covers a number of infrequent and/or complex GST issues which will only apply to a limited number of registered persons, or will only occur under certain conditions.

Use this return when a creditor sells a debtor’s goods in satisfaction of a debt and there is GST to be accounted for.

This factsheet helps you decide if you need to register for GST. If you decide to register you can do this through myIR Secure Online Services.

GST is a tax on goods and services supplied in New Zealand by GST-registered persons. It may also apply to imported goods and certain imported services. It is generally charged and accounted for at a rate of 15%.

When you’re selling goods or services over the internet, you have the same tax obligations as any other business. This factsheet explains your obligations for income tax and GST, and what to do if you need to correct your tax returns.

Use this form to register for GST on low-value imported goods and/or remote services if you’re a non-resident.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST.

About This Guide This factsheet explains the change allowing the zero-rating of tooling costs to non-residents. What is the change? New Zealand manufacturers can zero-rate the supply of tools if the tools are: • used in New Zealand solely to manufacture goods that will be exported, and • supplied to a non-GST registered non-resident. The…