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GST application for group registration (IR374)

Important information

You can now complete this form online by logging into your myIR secure online services account.

Log into your myIR account to use our online service to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

When to use this service

Two or more companies may group when the same persons hold 66% or more of:

  • the common voting power, or
  • the common market value interests.

When one of these tests is met by all of the companies the group registration will be approved. The criterion must be met for the entire duration of the group registration.

One member of the group must be nominated to represent the group. The representative member is considered to conduct the activities of all the members. The representative member must account for GST on all the members' taxable activities, and file returns.

The group must make sure that each member remains eligible for group membership. For example, if a company's shareholding changes, it may no longer qualify to be a member of the group.

A member who is no longer eligible (or the representative), must write to us within 21 days. We will cancel the company's membership and send a notice stating the date it ceased.

What you'll need

  • Representative member's GST registration number
  • Names and IRD numbers of the members or persons who control the group
  • Names and GST registration numbers of members to be included in the group.

Download PDF of IR374
PDF | 78kb | 2 pages

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Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.

You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.

There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.