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|GST is a tax of 15% on most goods, services and other items sold or consumed in New Zealand.
You become liable to register for GST when your annual turnover exceeds NZ$60,000 in any 12-month period.
Depending on your turnover, a registered person can elect to file returns monthly, two-monthly or six-monthly.
Find out more about GST
|GST is a broad-based consumption tax. It was introduced on 1 July 2000 and replaced a wholesale sales tax.
GST refers to either the "value" of a taxable supply or the "price":
|Certain goods and services are not liable for GST. These are:
||Some transactions are outside the scope of GST, for example, gifts made by people who are unregistered or have no connection with Australia.
Others are GST-free which means there is no liability for GST on the supply but the supplier can claim credits for GST on the acquisitions it has made, for example:
|GST return (GST101)||Business activity statement (BAS)|
GST (New Zealand)