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Goods and services tax (GST)

Title and summary Number

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

GST101A

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.

GST101XB

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.

GST103B

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

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

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

GST105

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

GST106

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

GST107

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

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

ir235

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

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

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

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

IR281P

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

IR282

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

IR315

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

IR323

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.

IR324

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

ir336

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

IR365

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

IR372

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

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.

IR374

IR375

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

IR378

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

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

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

IR584

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

IR592

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

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

IR730

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

IR830

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

IR360