Goods and services tax (GST)
GST and provisional tax - quick reference summary sheet IR235
(published October 2010)
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 | 67kb | 2 pages
When to use this guide
Use this guide if you're registered for GST and pay provisional tax.
This guide applies from 1 October 2010 to 31 March 2011.
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 during this period.
What you will need