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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:
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.
GST-registered persons who are not companies may wish to register for GST as a group if:
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.
One member must be nominated to represent the group.
The group representative:
We will send all notices to the group representative.
All members of the group:
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: