Special supplies (GST on exempt, zero-rated and special supplies)

Skip to Content

Home | About us | Media | Careers | Newsletters and bulletins | Tax policy and legislation | Contact us | What's new | Site map

You are here: Home › GST (Goods and services tax) › Making additional GST calculations › GST on exempt, zero-rated and special supplies › Special supplies

GST (Goods and services tax)
Te take hokohoko

Registering for GST

Working out your GST

Making additional GST calculations

Calculate your GST adjustments

Calculate your provisional tax

Apportionment methods

Depreciation rates

GST on exempt, zero-rated and special supplies

Exempt supplies

Zero-rated supplies

Special supplies

Filing your GST return with us

Managing changes, corrections and disagreements

Cancelling your GST registration

Additional information and help

Special supplies

Special supplies are supplies that are different from the normal business sales or purchases. This section explains how to account for special supplies.

Supplies a - e	Supplies f - k
Accommodation	Foreign currency payments
Advance payments	Full price not known at the time of supply
Agents	Gaming machines
Auctions and auctioneers	Grants and subsidies
Coin and token-operated machines	GST on imported services - reverse charge
Delayed settlement transactions	Hire purchase agreements
Dishonoured cheques	Insurance
Door to door sales

Supplies l - p	Supplies q - z
Lay-by sales	Repossessions
Local authority rates	Sale of interest in a taxable activity
Lotteries and other games of chance	Secondhand goods
Periodic payments and hire agreements	Successive supplies and progressive payments
Price changes (credit and debit notes)	Supplies to associated persons
Private dwellings as part of taxable activity	Tenders
	Tokens, stamps and vouchers

Find out more

Date published: 17 Apr 2007

Back to top