GST – quick reference
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GST – quick reference
Form Number: IR324 / Form Code: IR324
About this Guide
This guide is a quick reference to know about GST.
When to use this guide
GST is a tax on goods and services supplied in New Zealand by GST-registered persons. It may also apply to imported goods and certain imported services. It is generally charged and accounted for at a rate of 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.
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