Skip to Content
MenuClose

myIR, payments and more


Forms and guides
Kimihia he parongo mo

Browse for forms or guides sorted by keyword, number, title or tax year:


Goods and services tax forms and guides for Tax Agents


Title and summary Number

Completing your GST transitional return

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

GST107

GST - do you need to register?

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

IR365

GST - quick reference (IR324)

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 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.

IR324

GST adjustments calculation sheet

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

IR372

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.

IR375

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.

IR546

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.

GST105

GST rate change guide

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

GST106

GST return GST101XB

Use this service to complete your GST return if you are a non-resident business and are registering for GST under section 54B of the Goods and Services Tax Act 1985.

GST101XB

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.

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".

GST104A

Goods and services tax and provisional tax return GST103B

This return is for customers who are liable for provisional tax and registered for GST. You can use this return to pay your provisional tax with your GST.

GST103B

Goods and services tax (GST) return for tax agents

Complete this return to work out how much GST you must pay or how much you will be refunded.

Note: a better way to file GST returns on behalf of your clients is through E-File or using the GST return (tax agents) online form (see the link in the section below).

GST101A

GST application for group registration IR374

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

IR374

Land sales and GST

This factsheet gives you a general overview of the GST rules that apply when you buy or sell land.

IR730

Model cashbook

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

IR378

Online trading tax implications

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.

IR1022

Non-resident GST business claimant registration IR564

Use this service if you're an overseas business wanting to apply for GST registration.

IR235 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.

ir235

Business cessation IR315

Businesses that officially cease trading can use the IR315 to finalise their taxable liabilities for GST and employer taxes.

IR315