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Forms and guides Ngā puka tāke me ngā puka tohutohu

GST plus - Working out specific GST issues (IR546)

(published April 2019)

This guide is for businesses and organisations that charge GST and need information for more complex or less common GST issues. It looks at how to deal with GST adjustments, exempt supplies, zero-rated supplies and special supplies.

The guide will help you if you export or import goods or are in a finance industry.