New Zealand Goods and Services Tax Act 1985 - GST Rate, Registration, Zero-Rating, and Exempt Supplies

What New Zealand Goods and Services Tax Act 1985 - GST Rate, Registration, Zero-Rating, and Exempt Supplies requires

The Goods and Services Tax Act 1985 (New Zealand) (GST Act) imposes a goods and services tax on the supply of goods and services in New Zealand and on goods imported into New Zealand. Section 6 imposes GST on taxable supplies made by registered persons in New Zealand and on the importation of goods. The current GST rate is 15%, which was increased from 12.5% on 1 October 2010 by the Goods and Services Tax Amendment Act 2010. Section 8 sets out the rules for determining when a supply of goods and services is made in New Zealand and is therefore subject to GST. Section 11 provides that certain supplies are zero-rated, including exported goods, services supplied to non-residents for use outside New Zealand, and supplies of land in certain circumstances. Section 14 provides that certain supplies are exempt from GST, including financial services, the supply of residential accommodation under a residential lease, and goods supplied by way of donated goods by non-profit bodies. Section 51 requires persons making taxable supplies in the course of a taxable activity to be registered when their taxable supplies in a 12-month period exceed NZD 60,000. Section 16 requires registered persons to issue a tax invoice for taxable supplies over NZD 50. Section 20 governs the calculation of GST payable as output tax minus input tax deductions. The Commissioner of Inland Revenue administers the GST Act.

Pillar: Tax & Transfer Pricing · Authority: Inland Revenue Department (IRD); Commissioner of Inland Revenue · Version: 1.0.0 · Last updated: 2026-05-02

Primary source: https://www.legislation.govt.nz/act/public/1985/0141/latest/whole.html

SHA-256 integrity: 243b887411a995f571cd43192f91c5f783ac68170292595e130f643f370c8f43

Primary Citations — 7 traced to source

• Goods and Services Tax Act 1985 (New Zealand) - imposes GST on taxable supplies and imports; Commissioner of Inland Revenue administers the Act; Tax Administration Act 1994 applies for penalties and disputes
• GST Act Section 6 - imposition of goods and services tax: 15% rate (increased from 12.5% on 1 October 2010 by Goods and Services Tax Amendment Act 2010)

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