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Individuals & families Businesses & employers Non-profit organisations International You are here: Home › GST (Goods and services tax) GST (Goods and services tax) Te take hokohoko An even better way to do your GST returns online. Find out more. Find out more Stay informed with Business Tax Update GST on inbound tour operator facilitation fees Registering for GST About GST Who needs to register? Get ready to register Working out your GST Calculate your sales and income Calculate your purchases and expenses Keeping your GST records and paperwork Making additional GST calculations GST adjustments from 1 April 2011 GST adjustments before 1 April 2011 Calculate your provisional tax GST on exempt, zero-rated and special supplies Filing your GST return Submit your GST return Make GST payments to us Receiving a GST refund from us Managing changes, corrections and disagreements Contact us about a change Correct an error in your GST return Changes we need to know about Cancelling your GST registration When and how to cancel the GST registration Completing your final GST return Your responsibilities after cancelling the GST registration Additional information and help Help with GST enquiries Glossary of GST terms How tax laws affect you Interactive tools for business » Learn how to file your GST return online Tool for business - understanding tax for your business Did you know? Regular seminars and hands-on workshops are held in most regions on a variety of topics about business tax obligations including record keeping, expenses and filing returns. Find a workshop near you.   Date published: 30 Mar 2011 Back to top Login Forgot login | Register Why myIR? Mobile web app Make a payment For tax agents Public consultation Technical tax area Getting it right Demos and videos Get it done online All online services › GST return (GST101), or GST and provisional tax return (GST103) GST registration Arrange a business advisory visit Work it out All calculators and tools › GST adjustments calculation sheet IR372 GST change-in-use calculator Forms and guides All forms and guides › GST - do you need to register? IR365 GST guide IR375 GST rate change adjustment calculation sheet GST105 Tax guide for the taxi and shuttle industries IR135 GST and provisional tax - quick reference summary sheet IR235 Tax directions - Information to help your business IR214 View all GST forms and guides › Contact us All contact info ›

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GST (Goods and services tax)

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Software developers

Information updates

Draft payroll specification

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Tax information for sportspeople

Transfer pricing

Unclaimed money

Non-profit organisations

Charitable organisations

Donee organisations

Education centres

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

Gaming machines

Gift duty

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

For payroll software developers

Provisional tax

RWT (resident withholding tax)

Deducting RWT from interest or dividends paid to investors

Receiving interest or dividends with RWT deducted

RWT exemptions

Reissued certificates

Cancelled certificates

Additional information and help

Tax information for sportspeople

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

International

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About tax residency and status

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Top 10 facts on international tax

Overseas tax residents with NZ interests

What income is taxable in New Zealand?

Non-resident withholding tax

If you have investments in New Zealand

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PIEs for non-resident investors

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Top 10 facts on international tax

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