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Goods and services tax application for group registration IR374

(published September 2013)

About this form

Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

PDF | 79kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

Two or more companies may group when the same persons hold 66% or more of:

  • the common voting power, or
  • the common market value interests.

When one of these tests is met by all of the companies the group registration will be approved. The criterion must be met for the entire duration of the group registration.

One member of the group must be nominated to represent the group. The representative member is considered to conduct the activities of all the members. The representative member must account for GST on all the members' taxable activities, and file returns.

The group must make sure that each member remains eligible for group membership. For example, if a company's shareholding changes, it may no longer qualify to be a member of the group.

A member who is no longer eligible (or the representative), must write to us within 21 days. We will cancel the company's membership and send a notice stating the date it ceased.

What you will need
  • Representative member's GST registration number
  • Names and IRD numbers of the members or persons who control the group
  • Names and GST registration numbers of members to be included in the group.

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After you finish

Please print, sign and post the completed form to your nearest Inland Revenue office.

You may wish keep a copy of this form for your personal records.

List of postal addresses for Inland Revenue >