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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Guided help articles

Guided help articles are meant to help you find your way with most tax situations, but they do not replace tax laws in New Zealand. Depending on your situation, you may want to consult a tax professional.

Which GST accounting basis and filing frequency should I use?

The way you choose to report your GST to us is called an accounting basis. There are 3 different options: the payments basis, the invoice basis or the hybrid basis. The 2 most used methods are the payments basis and the invoice basis.

A taxable period or filing frequency is how often you file your GST returns. This can either be done in monthly, 2-monthly or 6-monthly intervals.

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