Skip to Content


Forms and guides
Kimihia he parongo mo

Goods and services tax (GST)


GST rate change adjustment calculation sheet GST105

(published August 2010) 

About this

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

Adobe Acrobat PDF | 297kb | 2 pages

When to use this

Use this worksheet to calculate the one-off adjustment that is required to accommodate the GST change from 12.5% to 15%.

Learn more about the GST rate change adjustment.

What you will need

You'll need:

  • your GST return which covers the 30 September 2010 period
  • to know your GST accounting basis
  • a list of your qualifying supplies
  • a GST adjustments calculation sheet (IR372).

Once you have calculated the GST rate change adjustment:

  • copy the amount to either your GST adjustments calculation sheet (IR372) if you make other adjustments, or to your GST return which covers the 30 September 2010 period
  • keep this sheet and full details on how this adjustment has been calculated with your records.

Report an accessibility problem for this page