Business cessation

Businesses that officially cease trading can use this form to finalise their taxable liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone. If you've filed your final GST return, just call us on 0800 377 774. If not, file your final return, wait a few days then email us using your secure online services account or call us on 0800 377 774.

Earthquake - tax information for agents

This factsheet gives you information on tax and income assistance available to your clients affected by the Christchurch earthquake.

GST - do you need to register?

This factsheet will help you decide if you need to be registered for GST and provides guidance on completing the registration form.

GST plus - Working out specific GST issues

This guide is for businesses and organisations that charge GST and need information for more complex or less common GST issues. It looks at how to deal with GST adjustments, exempt supplies, zero-rated supplies and special supplies.

GST rate change guide

This guide provides general advice to help GST-registered individuals and businesses during the GST rate change.

Goods and services tax (GST) and provisional tax return

Only complete this return if you pay provisional tax and are registered for GST. Completing this return will help you work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file the return online - see "Get it done online".

Goods and services tax (GST) return

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST return online using our eGST service - see "Get it done online".

Goods and services tax (GST) and provisional tax return (for return periods before 1 October 2010)

Only complete this return if you pay provisional tax and are registered for GST. Completing this return will help you work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file the return online - see "Get it done online".

Goods and services tax (GST) return (for return periods before 1 October 2010)

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST return online using our eGST service - see "Get it done online".

Goods and services tax application for group registration

Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

GST - Smart business quick reference summary sheet

A summary sheet explaining GST.

GST and provisional tax - quick reference summary sheet

A quick reference guide to GST and provisional tax that shows you how and when they must be paid.

GST guide

This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.

GST registration

Complete this form if you need to register your business for GST (goods and services tax). You can also do it online.

Model cashbook

An example of a cashbook when you use a payment basis to calculate your GST.

Tax directions - Information to help your business

This brochure gives you an overview of GST (goods and services tax).

Completing your GST transitional return

A guide to completing your GST transitional return (GST104A) or GST transitional and provisional tax return (GST104B).

GST adjustments calculation sheet

A guide to use if you are making any calculated adjustments on your GST return.

GST transitional and provisional tax return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional and provisional tax return is used when GST return period spans the date of the rate change.

Only complete this return if you pay provisional tax and are registered for GST.

Completing this return will help you work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file the return online - see "Get it done online".

GST transitional return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional return is used when GST return periods spans the date of the rate change.

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST transitional return online - see "Get it done online".

GST rate change adjustment calculation sheet

A worksheet to use to calculate qualifying supply adjustments for your GST return up to and including the period ending 30 September 2010

Rena grounding - tax information

This flyer is for individuals and businesses that've been affected by the Rena grounding.