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Forms and guides Ngā puka tāke me ngā puka tohutohu

GST rate change guide (GST106)

(published September 2010)

About this guide

This guide provides general advice to help GST-registered individuals and businesses during the GST rate change.

PDF | 105kb | 14 pages

When to use this guide

Use this guide to find out about:

  • what to do to prepare your business for the GST rate change
  • how to calculate GST at the 15% rate
  • adjustments required due to the GST rate change
  • establishing the correct rate of GST to use for certain transactions.

Find out more about the GST rate change and other tax changes introduced in Budget 2010.

What you will need