About this guide

IR1022 explains the income-tax and GST obligations that may apply when goods or services are sold online as a business.

Key points

Online businesses must declare taxable income, keep records and register for GST when required. The guide also covers deductible website costs and ways to correct a return.

Related forms and guides

• Goods and services tax return (GST101A)
• Individual tax return (IR3)

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