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Using the GST adjustments calculation sheet (IR372)

The GST adjustments calculation sheet (IR372) is designed to help you with calculating your GST adjustments. It lists the items for which you need to make adjustments. Use the sheet to record the adjustments you need to make, then:

  • transfer the figures to your GST return
  • attach the sheet to the copy of your GST return, and
  • keep full details on how the items have been calculated.
Note

In some of the adjustments you need to make, you will need to:

  • allocate between the business use and private use of your assets, goods and services using an apportionment method, and
  • know the depreciation rates for your calculation.

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Date published: 17 Apr 2007

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