Summaries
GST - Smart business quick reference summary sheet IR324
(published April 2009)
About this guide
A summary sheet explaining GST.
Adobe Acrobat PDF | 91kb | 2 pages
When to use this guide
Use this guide if you think you may need to register for GST. GST is a tax on the consumption of most goods and services in New Zealand. It is generally charged and accounted for at a rate of 12.5%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.
What you will need
