ACCOUNTING RESOURCES
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IR564
Application for GST registration for a non-resident business claimant
Use IR564 to apply for GST registration as a qualifying non-resident business claimant.
IR315
Business cessation
Use IR315 to provide the information Inland Revenue needs to cease a business’s PAYE and/or GST registrations.
AD266
Converting currency to New Zealand dollars
AD266 explains reasonable currency-conversion methods for determining the New Zealand-dollar customs value of low-value imported goods.
IR261
Direct selling
A guide to income tax and GST for distributors in direct selling organisations.
GST103B
Goods and services tax and provisional tax return
Use GST103B to file a GST return and calculate provisional tax when using the GST ratio option.
GST101A
Goods and services tax return
Use GST101A to file a GST return, including sales and income, purchases and expenses, and any credit or debit adjustments.
IR372
GST adjustments calculation sheet
Use IR372 to calculate GST adjustments for a GST return and retain the supporting calculations with your records.
IR235
GST and provisional tax
IR235 explains how GST-registered businesses may make provisional tax payments with their GST returns, including the ratio option.
IR374
GST application for group registration
Use IR374 when an eligible group representative applies to register a GST group.
IR375
GST guide
IR375 explains GST registration, filing, records, adjustments, supplies and cancellation for GST-registered businesses.
AD265
GST on low-value goods – transporters and customs brokers
AD265 explains the information transporters and customs brokers may need to provide so GST on low-value imported goods is not collected again at the border.
IR546
GST plus – working out specific GST issues
IR546 provides detailed guidance on specific GST issues, adjustments and special transactions.
IR373
GST return for goods sold in satisfaction of debt
IR373 is completed when a creditor sells a GST-registered debtor’s goods in satisfaction of debt and must account for GST.
IR365
GST – do you need to register?
IR365 helps businesses decide whether GST registration is required or optional.
IR953
GST – Getting it right
IR953 highlights common GST mistakes and practical steps for filing accurate GST returns.
IR324
GST – quick reference
IR324 is a concise reference to New Zealand GST registration, records, returns and the 15% rate.
IR994
Non-resident GST registration – imported goods, remote or listed services
Use IR994 if a non-resident business needs to register for GST on low-value imported goods, remote services or listed services.
IR1022
Online trading tax implications
IR1022 explains the income-tax and GST obligations that may apply when selling goods or services online.
AD264
Selling goods to consumers in New Zealand – supplier information
AD264 explains New Zealand GST obligations for overseas suppliers of low-value goods to New Zealand consumers.
AD261
Selling goods to consumers in New Zealand? (English version)
From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.
AD262
Selling Goods To Consumers In New Zealand? (Simplified Chinese Version)
From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.
AD263
Selling Goods To Consumers In New Zealand? (Traditional Chinese Version)
From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.
IR 589
Zero-rating of tooling costs to non-residents
IR589 explains when tooling costs supplied to non-GST-registered non-residents can be zero-rated.
