Goods and services tax (GST)
GST plus - Working out specific GST issues IR546
(published April 2011)
About this guide
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.
Adobe Acrobat PDF | 213kb | 14 pages
When to use this guide
Use this guide if you’re a business or organisation registered for GST and required to consider more complex GST issues. If you export or import goods or are in a finance industry this guide is of particular relevance.
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What you will need