Goods & Services Tax

Goods and services tax (GST) is a tax on most goods and services in New Zealand, most imported goods, and certain imported services. GST is added to the price of taxable goods and services at a rate of 15%.

You need to register for GST if you carry out a taxable activity and your annual turnover is more than $60,000.

What are taxable goods and services?

  • Goods include all types of personal and real property, except money.
  • Services covers everything other than goods or money, eg TV repairs, doctor's services and gardening services.
  • Taxable goods and services are part of the business or taxable activity. This means you supply or receive taxable goods and services for a consideration (money, compensation, reward) but not necessarily for profit. We refer to taxable goods and services as "taxable supplies".

Taxable goods and services don't include:

  • Goods and services supplied by businesses that aren't registered for GST, and

Exempt supplies such as:

  • letting or renting a dwelling for use as a private home
  • interest you receive
  • donated goods and services sold by a non-profit body, and
  • certain financial services.
Contact Details

Phone: (09) 298-2511

Fax: (09) 298-2517

Email: info@cpca.co.nz

Calendars and Key Dates

20 May-Employerschedules due

7 May - GST return and payment due / Provisional tax due

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