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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.


Completing your GST transitional return

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


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.


GST - quick reference (IR324)

GST is a tax on the consumption of most goods and services in New Zealand. It is generally charged and accounted for at a rate of 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.


GST adjustments calculation sheet

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


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.


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.


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.


GST rate change guide

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


GST registration IR360

This service lets you register for goods and services tax (GST).


GST return GST101XB

Use this service to complete your 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.


GST return for tax agents GST101A

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


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.


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".


Goods and services tax and provisional tax return GST103B

This return is for customers who are liable for provisional tax and registered for GST. You can use this return to pay your provisional tax with your GST.


GST application for group registration IR374

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


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.


How to register for myIR (IR492)

This factsheet explains how myIR Secure Online Services can make dealing with your taxes easier and how you can register for this service.


If you disagree with an assessment or decision (IR778)

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.


Land sales and GST

This factsheet gives you a general overview of the GST rules that apply when you buy or sell land.


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.


Model cashbook

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


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.


Putting your tax returns right IR280

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.


Record keeping

This factsheet outlines the importance and advantages of good record keeping if you are in business.


Self-employed or an employee? (IR336)

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


Voluntary disclosure

Use this IR281P Voluntary disclosure form if you think you should have paid tax on the sale of a property but didn't.


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.


Statement in support of a tax position (IR282)

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


Working in the real estate industry IR830

This factsheet provides an overview of your income tax and GST obligations.


Non-resident GST business claimant registration IR564

Use this service if you're an overseas business wanting to apply for GST registration.

Debt options information (IR592)

This information sheet describes briefly what options you have if you owe amounts to us.


IR235 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.


Business cessation IR315

Businesses that officially cease trading can use the IR315 to finalise their taxable liabilities for GST and employer taxes.


Dairy farming (IR252)

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.