ACCOUNTING RESOURCES
Advance Search
All Accounting Categories
IR564
Application for a non-resident GST business claimant registration
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…
IR953
GST – Getting it right
Use this guide to know how to get GST right before registering for GST.
IR375
GST Guide
This guide is for all businesses and organisations that charge GST and need information about how to do this.
AD265
GST on low-value goods – transporters and customs brokers
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.
IR546
GST plus – Working out specific GST issues
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.
IR324
GST – quick reference
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%.
IR730
Land sales and GST
About this Guide This flowchart gives you a general overview of the GST rules. When to use this Guide If you’re buying or selling land make sure you understand the GST rules. Mistakes with GST can be costly and difficult to correct. We recommend you consult a tax advisor before you sign the paperwork.
IR523
Non-residents claiming GST in New Zealand
This factsheet explains the change that allows non-resident businesses to register for GST and claim GST paid on New Zealand business expenses.
IR1022
Online trading tax implications
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.
AD261
Selling goods to consumers in New Zealand? (English version)
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%.
AD262
Selling Goods To Consumers In New Zealand? (Simplified Chinese Version)
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%.
AD263
Selling Goods To Consumers In New Zealand? (Traditional Chinese Version)
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%.
AD264
Selling goods to New Zealand consumers – Supplier information
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.