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Forms and guides
Ngā puka tāke me ngā puka tohutohu

GST guide

(published April 2018)

This guide tells you how GST works and  how the majority of businesses manage their GST obligations.

You can read our GST plus (IR546) guide for information on infrequent and/or complex GST issues which will only apply to a limited number of registered persons, or will only occur under certain conditions.