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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Ngā nama tāke mō te tāke hokohoko Taxable supply information for GST

GST
GST
  • What GST is
  • Registering for GST
  • Charging GST
  • Taxable supply information for GST
    • Rules for tax invoices are changing on 1 April 2023
    • How taxable supply information for GST works
    • Buyer-created taxable supply information
    • Approval to change the taxable supply information you provide to customers
    • Taxable supply information issued by agents
    • Supplier groups
    • Supply correction information
  • Claiming GST
  • GST adjustments for business, private and exempt use
  • Filing and paying GST and refunds - GH
  • Changing your filing frequency or accounting basis
  • GST for overseas business
  • GST groups
  • Cancelling your GST registration

GST Dates

  • JUN 28
    Your GST return and payment is due for the taxable period ending 31 May.
  • JUL 28
    Your GST return and payment is due for the taxable period ending 30 June.
  • AUG 28
    Your GST return and payment is due for the taxable period ending 31 July.
  • All GST dates

GST-registered customers should keep taxable supply information for taxable supplies they make and to support expense claims.

New laws now in effect

New laws, which took effect on 1 April 2023, replaced the requirement to use tax invoices with a more general requirement to provide and keep certain records known as taxable supply information.

The new rules set out the minimum set of records required to support the figures in your GST returns.

The definition of taxable supplies and how you calculate GST has not changed, only the rules relating to invoicing and record keeping.

New terms now apply.

Old term  New term 
Tax invoice  Taxable supply information
Debit note/credit note  Supply correction information 
Buyer-created tax invoice  Buyer-created taxable supply information 

The changes are designed for greater flexibility, so invoicing practices compliant with the old rules will comply with the new rules.

You do not need to change the wording of the GST documents your business uses to reflect the new terms. For example, you may continue to provide taxable supply information in a single document marked as a 'tax invoice'.


Pages in this section
  • Rules for tax invoices are changing on 1 April 2023 Summary of all the changes on the way.
  • How taxable supply information for GST works When GST-registered customers need to get and issue taxable supply information and what it needs to show.
  • Buyer-created taxable supply information In some situations a buyer is in a better position than a seller to issue taxable supply information. Buyers need to apply for approval to do this.
  • Approval to change the taxable supply information you provide to customers When sellers cannot meet our usual requirements for providing taxable supply information, they can apply for approval to provide other information instead.
  • Taxable supply information issued by agents If an agent buys or sells goods or services for their client (the principal) they may be able to provide or receive taxable supply information on their client's behalf.
  • Supplier groups Two or more GST-registered persons can form a supplier group so 1 member can issue taxable supply information on behalf of the other members.
  • Supply correction information If the price of your goods or services changes after you've issued taxable supply information or filed a return you might need to issue supply correction information.

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