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Individuals & families Businesses & employers Non-profit organisations International 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 GST (Goods and services tax) Registering for GST Working out your GST Making additional GST calculations GST adjustments from 1 April 2011 Calculate your GST adjustments before 1 April 2011 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 Finance lease payments 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 GST on goods imported through NZ Customs Dishonoured cheques Hire purchase agreements Door to door sales Insurance   Supplies l - p Supplies q - z Lay-by sales Repossessions Local authority rates Road user charges (RUC) Lotteries and other games of chance Sale of interest in a taxable activity Payment of deposits including to stakeholders 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 Supply (transaction) of greater than $225,000 Tenders Tokens, stamps and vouchers Find out more Exempt supplies Zero-rated supplies   Date published: 29 Sep 2010 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 › Work it out All calculators and tools › GST change-in-use calculator GST adjustments calculation sheet IR372 GST rate change adjustment calculation sheet GST105 Forms and guides All forms and guides › GST transitional and provisional tax return GST104B Goods and services tax (GST) and provisional tax return GST103B Goods and services tax (GST) and provisional tax return (for return periods before 1 October 2010) GST103B Goods and services tax (GST) return GST101A Goods and services tax (GST) return (for return periods before 1 October 2010) GST101A Depreciation - a guide for businesses IR260 GST plus - Working out specific GST issues IR546 Goods and services tax return for goods sold in satisfaction of debt IR373 GST rate change adjustment calculation sheet GST105 GST transitional return GST104A Completing your GST transitional return GST107 Tax guide for the taxi and shuttle industries IR135 Tax directions - Information to help your business IR214 GST rate change guide GST106 Historic depreciation rates IR267 View all GST forms and guides › Contact us All contact info › Disputing an assessment GST (Goods and services tax) Related websites OECD - Reports OECD website Taxation and Customs Union Policy Advice Division - GST and Imported Services Budget tax announcements Policy Advice Division

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Individuals & Families

For individuals & families

Earning income

As a parent

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After a bereavement

Travelling overseas

Child support

Background information

Paying parents

For custodians

Information for employers

Gift duty

Income tax

Tax rates and tax codes for individuals

How different types of income are taxed

Tax credits

What to do at the end of the tax year

Filing your income tax return

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Additional information and help

Investment income

Portfolio investment entities (PIE) for investors

Prescribed investor rate (PIR)

Foreign investment funds (FIF)

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KiwiSaver

Provisional tax

Residential property

RWT (resident withholding tax)

Deducting RWT from interest or dividends paid to investors

Receiving interest or dividends with RWT deducted

RWT exemptions

Reissued certificates

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Additional information and help

Screen production industry

Income tax treatment

Student loans

Making repayments

Statements & balances

Travelling or based overseas

About student loans

Tax information for sportspeople

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

Working for Families Tax Credits

Working out your entitlement

Applying

Your payments

Telling us about changes

At the end of the tax year

Additional help for families

Businesses

For businesses and employers

Starting a business

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Australians conducting business in New Zealand

Doing business in Australia

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Business income tax

Filing returns

Claiming expenses

Depreciation

Imputation

Paying tax

Income equalisation scheme

Flood relief information

Donee organisations

Duties and levies

Cheque duty

Gift duty

Gaming machines

E-commerce and tax

Trading electronically

E-commerce and income tax

E-commerce and GST

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

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

Industry guidelines

Portfolio investment entities (PIE)

Organisations providing ACC attendant care services

Education centres

Insurance

Industry Partnership

Research providers

Screen production industry

Winemakers

Investment income

Portfolio investment entities (PIE) for investors

Prescribed investor rate (PIR)

Foreign investment funds (FIF)

Controlled foreign companies (CFC)

KiwiSaver

KiwiSaver for scheme providers

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

Non-resident withholding tax (NRWT)

Approved issuer levy

NRWT payers

Provisional tax

Research and development tax credit

Residential property

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

Software developers

Information updates

Draft payroll specification

Software developers conferences

Technical specifications

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

Tax residency and status

About tax residency and status

What is my personal tax residency

What is my company's tax residency?

Tax residency and trusts

Double tax agreements

International tax for business

What is my company's tax residency?

Australia and New Zealand

Special tax regimes and agreements

Non-resident contractors and entertainers

Transfer pricing

Industries and events

Non-resident contractors and entertainers

Tax residency and status

What are your tax obligations

Paying a non-resident contractor or entertainer

Industries and events

Double tax agreements

Legal and technical information

Coming to or leaving New Zealand

Coming to New Zealand

Leaving New Zealand

Tax residency and status

Double tax agreements

Industries and events

Top 10 facts on international tax

NZ tax residents with overseas interests

What overseas income will you be taxed on

If you have overseas investments

If you conduct business overseas

Controlled foreign companies

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

If you conduct business in New Zealand

PIEs for non-resident investors

Double tax agreements

Top 10 facts on international tax

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