Goods and services tax (GST)
GST and provisional tax - quick reference summary sheet IR235
(published October 2008)
About this guide
A quick reference guide to GST and provisional tax that shows you how and when they must be paid.
Adobe Acrobat PDF | 62kb | 2 pages
When to use this guide
Use this guide if you're registered for GST and pay provisional tax.
This guide applies from the start of your 2008-09 tax year. For most people this will be 1 April 2008.
You're required to pay provisional tax and GST by the same due date in those months when both payments are due.
A section to work out and pay your provisional tax payments will be included on your GST return from the start of the 2008-09 tax year.
What you will need
