Changing membership of a GST group

GST Dates

MAY 7

Your GST return and payment is due for the taxable period ending 31 March.
MAY 28

Your GST return and payment is due for the taxable period ending 30 April.
JUN 30

Your GST return and payment is due for the taxable period ending 31 May.

All GST dates

Only a group representative can ask us to:

add a member to a group
remove a member from a group
change a group representative.

If a removed member was GST-registered before joining the group they need to restart:

filing their own GST returns
paying any GST due to us.

Even though the removed member is no longer in the group, they are still liable for any GST due while they were a member.

If a group representative is changed, the group stops using the former representative's GST number and starts using the new representative's GST number to file and pay its GST.

Te huri mematanga o tētahi rōpū tāke hokohoko Changing membership of a GST group

GST Dates

Changing membership of a GST group