Goods and services tax (GST)
GST - quick reference IR324
(published November 2012)
About this guide
A summary sheet explaining GST.
Adobe Acrobat PDF | 112kb | 2 pages
When to use this guide
Use this guide if you think you may need to register for GST. 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.
What you will need
