Depreciation rates

You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005.

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.

Gaming machine duty

When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.

Gaming machine duty application for registration

This service is to register gaming machines in your organisation.

Gaming machine duty return

Use this return to make your monthly gaming machine duty (GMD) assessment and payment. This service can also be completed online.

Note: The GST rate of 15% will apply to ALL payments and returns received by Inland Revenue after 1 October 2010.

Gift duty

Gift duty is a charge on any gifts made before 1 October 2011, over a certain value that one person makes to another. The person who gives the gift should pay any gift duty required. If they don’t, the person receiving the gift is liable for any gift duty payable and they may recover the amount paid from the giver.

Gift duty - a guide for legal and tax practitioners

An explanation of gift duty for tax and legal practitioners who are filling in gift statements on behalf of their clients. This guide also includes references to case law and legislation around gift duty.

Gift duty statement

Use this form if you made gifts that total more than $12,000 in any 12-month period.

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) 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.

Goods and services tax return for goods sold in satisfaction of debt

Use this return when a creditor sells a debtor's goods in satisfaction of a debt and there is GST to be accounted for.

Grants and subsidies

Find out about your tax responsibilities if you receive a grant or subsidy to help with an activity you're running, individually or with a group. This guide includes a list of other booklets that will give you more information you may need.

Ground 5 - high cost of contact worksheet

This is a supplementary form to the Application for an administrative review (IR470) when the high cost of access is one of the grounds for your application.

Group investment fund return

Return for filing details of the taxable income for a group investment fund.

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.

Guide to tax consequences of trading over the internet (DOC)

Use this document if you trade over the internet as part of your business.

Guide to tax consequences of trading over the internet (PDF)

Use this guide if you trade over the internet as part of your business to learn more about getting started, what you need to do, website costs, domain name trading, electronic trade and e-commerce.

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 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 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 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