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GST (Goods and services tax) Te tāke hokohoko

Registering for GST as a group

GST registered companies and individuals can register for GST as a group, this may reduce compliance costs. Your must elect one of the group members as a group representative to file GST returns on behalf of the group, this representative must be registered for GST.


All members of the group must have the same accounting basis, and the same taxable period.

To register as a group, complete the form Goods and services tax application for group registration (IR374). Please remember to include all the names and registration numbers of the members or persons who:

  • control the group, and
  • are to be included in the group.

Criteria for group registration

Criteria for companies registering as a group

  • The companies to be grouped must be at least 66% commonly owned (in terms of voting interests or market value interests).
  • Each of the companies is a registered person, or the total value of taxable supplies made by the companies is at least 75% of the total supplies made by the group to persons outside the group.

Both criteria must be met for us to approve the group registration. We will send you a written notice advising the approval of the group registration.

Criteria for individuals registering as a group

GST-registered persons who are not companies may wish to register for GST as a group if:

  • each member of the group is controlled by at least one other member of the group
  • at least one member of the group controls all other members of the group, or
  • two or more members of the group carrying out a taxable activity in partnership control the other members of the group.

We will approve the group registration when one of these criteria is met. We will then send a written notice approving the registration of the group.

Effects of group registration

One member must be nominated to represent the group.

What to do as the group representative

The group representative:

  • is considered to conduct the activities of all the members
  • must account for GST on all the members' taxable activities
  • must file GST returns, and
  • may apply to:
    • add another member
    • remove a member
    • change the representative member, or
    • cancel the group status.

We will send all notices to the group representative.

What to do as a member of the group

All members of the group:

  • must adopt the same taxable period and the same accounting basis for GST
  • must keep GST records and paperwork, and
  • remain liable for GST payments to be made by the representative member both as a group and as individuals.

Individual group members making supplies outside the group must issue tax invoices with their own registration number when requested.

Group members don't have to charge GST to each other and claim GST from each other for transactions within the group.


If a non-resident group member supplies imported services to a New Zealand resident group member, the recipient of the service must apply the GST reverse charge and include it in their GST return.

Companies in a group will have to add the value of their taxable supplies together to work out the total turnover when:

  • cancelling the GST group registration
  • adopting or maintaining a six-month or a one-month taxable period, or
  • adopting or maintaining the payments basis of accounting.

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