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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:
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
Download PDF of IR374
PDF | 78kb | 2 pages
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