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GST forms and guides

Title and summary Number

Are you getting your fair share of cash for scrap?

This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.

IR684

Business cessation

Businesses that officially cease trading can use this form to finalise their taxable liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone. If you've filed your final GST return, just call us on 0800 377 774. If not, file your final return, wait a few days then email us using your myIR Secure Online Services account or call us on 0800 377 774.

IR315

Completing your GST transitional return

A guide to completing your GST transitional return (GST104A) or GST transitional and provisional tax return (GST104B).

GST107

Dairy farming

Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.

IR252

Debt options information sheet

This information sheet describes briefly what options you have if you owe amounts to Inland Revenue. You will find more detailed information, including the factors we look at for each option, in our booklet - Debt options (IR582).

IR592

Fast refunds

You can use this form to authorise us to directly credit your refunds into your bank account. You can complete it online.

IR587

GST - do you need to register?

This factsheet will help you decide if you need to be registered for GST and provides guidance on GST registration.

IR365

GST - quick reference

A summary sheet explaining GST.

IR324

GST adjustments calculation sheet

A guide to use if you are making any calculated adjustments on your GST return.

IR372

GST guide

This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.

IR375

GST plus - Working out specific GST issues

This guide is for businesses and organisations that charge GST and need information for more complex or less common GST issues. It looks at how to deal with GST adjustments, exempt supplies, zero-rated supplies and special supplies.

IR546

GST rate change adjustment calculation sheet

A worksheet to use to calculate qualifying supply adjustments for your GST return up to and including the period ending 30 September 2010

GST105

GST rate change guide

This guide provides general advice to help GST-registered individuals and businesses during the GST rate change.

GST106

GST registration

Use this service if you are required to or wish to register your business for GST (goods and services tax) with us. The GST registration only takes few a minutes to complete.

IR360

GST transitional and provisional tax return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional and provisional tax return is used when GST return period spans the date of the rate change.

Only complete this return if you pay provisional tax and are registered for GST.

Completing this return will help you work out how much GST you must pay or how much you will be refunded.

GST104B

GST transitional return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional return is used when GST return periods spans the date of the rate change.

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST transitional return online - see "Get it done online".

GST104A

Goods and services tax (GST) return

Complete this return to work out how much GST you must pay or how much you will be refunded.

A better way to file your GST return is through myIR Secure Online Services.

This new service allows you to file your GST return or GST and provisional tax return through myIR. The form will be pre-populated with your personal information and tailored to your situation so you'll only be asked to complete sections relevant to your situation.

GST101A

Goods and services tax (GST) and provisional tax return

Only complete this return if you pay provisional tax and are registered for GST. Completing this return will help you work out how much GST you must pay or how much you will be refunded.

A better way to file your GST return is through myIR Secure Online Services. This new service allows you to file your GST return or GST and provisional tax return through myIR. The form will be pre-populated with your personal information and tailored to your situation so you'll only be asked to complete sections relevant to your situation.

GST103B

Goods and services tax (GST) and provisional tax return (for return periods before 1 October 2010)

Only complete this return if you pay provisional tax and are registered for GST. Completing this return will help you work out how much GST you must pay or how much you will be refunded.

GST103B

Goods and services tax (GST) return (for return periods before 1 October 2010)

Complete this return to work out how much GST you must pay or how much you will be refunded.

GST101A

Goods and services tax application for group registration

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.

IR374

Goods and services tax return for goods sold in satisfaction of debt

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

IR373

GST and provisional tax - quick reference summary sheet

A quick reference guide to GST and provisional tax that shows you how and when they must be paid.

IR235

If you disagree with an assessment

If you have had your tax return assement sent to you and you do not agree with our assessment, this is a guide to help you dispute it with us through the proper procedures.

IR778

Making payments to Inland Revenue

You may have to make payments to Inland Revenue for a number of reasons. This factsheet tells you about your payment options.

IR584

Model cashbook

An example of a cashbook when you use a payment basis to calculate your GST.

IR378

Online trading tax implications

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.

IR1022

Putting your tax returns right

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

IR280

Record keeping

A summary sheet outlining the legal and business reasons for good record keeping if you are in business.

IR323

Self-employed or an employee?

Leaflet outlining the difference between a self-employed person and an employee.

IR336

Statement in support of a tax interpretation

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

IR282

Tax directions - Information to help your business

This brochure gives you an overview of GST (goods and services tax).

IR214

Voluntary disclosure

A voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. It may be if you have omitted some income from your return or incorrectly claimed expenses . Anyone can make a voluntary disclosure - salary or wage earners, individuals, businesses, trusts and employers.

IR281P

Voluntary disclosure

A voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. It may be if you have omitted some income from your return or incorrectly claimed expenses . Anyone can make a voluntary disclosure - salary or wage earners, individuals, businesses, trusts and employers.

IR281

Goods and services tax (GST) return

Complete this GST return if you are a non-resident business and are registering for GST under section 54B of the Goods and Services Tax Act 1985. Complete and send the Goods and services tax (GST) return GST101XB with your completed registration (Non-resident GST business claimant registration (IR564)form) application.

GST101XB

Application for a non-resident GST business claimant registration

Form to be completed by customers wanting to apply for GST registration under section 54B of the Goods and Services Tax Act 1985.

IR564