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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Goods and services tax (GST)

These items clarify some specific GST issues.


QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

Sometimes a group of property owners, tenants or professionals might form an unincorporated body to manage and administer their common property or practice areas. This Question We’ve Been Asked looks at what an unincorporated body is in those circumstances and when it must register for GST.

Date of issue: 18 June 2019

QB 19/11 - PDF format (144kb | 11 pages)

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QB 18/15: GST – When will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated?

This Question We’ve Been Asked considers the GST treatment of goods and services supplied in relation to the repatriation of human remains from New Zealand overseas. In particular, it considers when the goods and services can be zero-rated. It updates and replaces PIB 168 “GST on Human Remains for Repatriation” (January 1988: 5).

Date of issue: 4 December 2018

QB 18/15 - PDF format (391kb | 5 pages)

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QB 18/14: GST treatment of fees that suppliers charge customers for using a credit or debit card

This item considers the GST treatment of credit or debit card fees charged by suppliers to customers. These are fees charged by suppliers to recover the cost of providing a card processing facility. It considers the GST treatment where:

  • the supplier provides the payment facility directly to the customer;
  • the supplier has arranged for an agent to provide the payment facility to the customer on the supplier’s behalf; and
  • the supplier contracts with a third party to provide a payment facility to the customer.

The item concludes that in all these cases, the fee will form part of the consideration for the goods and services being supplied and will have the same GST treatment as those goods or services.

Date of issue: 7 September 2018

QB 18/14 - PDF format (407kb | 11 pages)

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QB 17/04: Goods and services tax - whether a racing syndicate can be a registered person

QB 17/04 considers whether a racing syndicate can be registered for GST and when their activities are considered a 'private recreational pursuit or hobby'.

Date of issue: 19 May 2017

QB 17/04 - PDF format (166kb | 11 pages)

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QB 16/04: Goods and services tax - GST treatment of partnership capital contributions

QB 16/04 considers whether a GST registered partnership is required to account for output tax on a capital contribution made by a partner.

Date of issue: 7 June 2016

QB 16/04 - PDF format (204kb | 9 pages)

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QB 16/03: Goods and services tax - GST treatment of bare trusts

QB 16/03 considers whether it is the trustee or the beneficiary of a bare trust who makes supplies in respect of the trust property for GST purposes.

Date of issue: 27 April 2016

QB 16/03 - PDF format (131kb | 5 pages)

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QB 16/02: GST - what is the correct rate of GST to charge on legal services provided to New Zealand resident owners of land being compulsory acquired?

QB 16/02 considers the rate of GST to charge on legal services provided to NZ resident owners of land being compulsory acquired.

Date of issue: 23 March 2016

QB 16/02 - PDF format (120kb | 4 pages)

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QB 15/14: Goods and Services Tax - Progress payments on boats to be exported by supplier

QB 15/14 considers boat builders who agree progress payments with non-residents to build/export boats - the zero-rating rules and the 28-day export period.

QB 15/14 - PDF format (114kb | 3 pages)

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QB 14/14: Goods and services tax - late return charges (including library fines and parking overstay charges)

QB 14/14 considers the GST treatment of library fines and vehicle parking fines including all charges imposed for the late return of a borrowed item.

QB 14/14 - PDF format (120kb | 5 pages)

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QB 14/13: Goods and Services Tax - Lotteries, raffles, sweepstakes and prize competitions

QB 14/13 explains the GST rules for conducting a raffle, lottery, sweepstake or prize competition.

QB 14/13 - PDF format (158kb | 9 pages)

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QB 14/10: Whether a binding contract always establishes a transaction giving rise to a supply for Section 9(1) purposes

QB 14/10 considers whether a binding contract always establishes a transaction giving rise to a supply for GST purposes.

QB 14/10 - PDF format (179kb | 10 pages)

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QB 14/06: GST - Hire firm security bonds

QB 14/06 deals with the GST treatment of bonds taken as security for the safe and on time return of hired goods. It sets out when a forfeited bond is subject to GST.

QB 14/06 - PDF format (75 kb | 5 pages)

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QB 14/03: Goods and Services Tax - Transfer of interest in a partnership

QB 14/03 discusses the GST treatment of the transfer of partnership interests and confirms that generally there will be no GST in these cases.

QB 14/03 - PDF format (54kb | 6 pages)

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QB 13/03: Goods and Services Tax - whether a compulsory acquisition of land is a "supply by way of sale"

QB 13/03 considers the GST treatment of compulsory acquisitions of land under the Public Works Act 1981 and the Canterbury Earthquake Recovery Act 2011.

QB 13/03 - PDF format (49kb | 8 pages)

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QB 19/11: GST - administrative or management services provided by an unincorporated body to its members

Sometimes a group of property owners, tenants or professionals might form an unincorporated body to manage and administer their common property or practice areas. This Question We’ve Been Asked looks at what an unincorporated body is in those circumstances and when it must register for GST.

QB 18/15: GST – When will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated?

This Question We’ve Been Asked considers the GST treatment of goods and services supplied in relation to the repatriation of human remains from New Zealand overseas. In particular, it considers when the goods and services can be zero-rated. It updates and replaces PIB 168 “GST on Human Remains for Repatriation” (January 1988: 5).

QB 18/14: GST treatment of fees that suppliers charge customers for using a credit or debit card

This item considers the GST treatment of credit or debit card fees charged by suppliers to customers. These are fees charged by suppliers to recover the cost of providing a card processing facility. It considers the GST treatment where:

  • the supplier provides the payment facility directly to the customer;
  • the supplier has arranged for an agent to provide the payment facility to the customer on the supplier’s behalf; and
  • the supplier contracts with a third party to provide a payment facility to the customer.

The item concludes that in all these cases, the fee will form part of the consideration for the goods and services being supplied and will have the same GST treatment as those goods or services.

QB 17/04: Goods and services tax - whether a racing syndicate can be a registered person

QB 17/04 considers whether a racing syndicate can be registered for GST and when their activities are considered a 'private recreational pursuit or hobby'.

QB 16/04: Goods and services tax - GST treatment of partnership capital contributions

QB 16/04 considers whether a GST registered partnership is required to account for output tax on a capital contribution made by a partner.

QB 16/03: Goods and services tax - GST treatment of bare trusts

QB 16/03 considers whether it is the trustee or the beneficiary of a bare trust who makes supplies in respect of the trust property for GST purposes.

QB 16/02: GST - what is the correct rate of GST to charge on legal services provided to New Zealand resident owners of land being compulsory acquired?

QB 16/02 considers the rate of GST to charge on legal services provided to NZ resident owners of land being compulsory acquired.

QB 15/14: Goods and Services Tax - Progress payments on boats to be exported by supplier

QB 15/14 considers boat builders who agree progress payments with non-residents to build/export boats - the zero-rating rules and the 28-day export period.

QB 14/14: Goods and services tax - late return charges (including library fines and parking overstay charges)

QB 14/14 considers the GST treatment of library fines and vehicle parking fines including all charges imposed for the late return of a borrowed item.

QB 14/13: Goods and Services Tax - Lotteries, raffles, sweepstakes and prize competitions

QB 14/13 explains the GST rules for conducting a raffle, lottery, sweepstake or prize competition.

QB 14/10: Whether a binding contract always establishes a transaction giving rise to a supply for Section 9(1) purposes

QB 14/10 considers whether a binding contract always establishes a transaction giving rise to a supply for GST purposes.

QB 14/06: GST - Hire firm security bonds

QB 14/06 deals with the GST treatment of bonds taken as security for the safe and on time return of hired goods. It sets out when a forfeited bond is subject to GST.

QB 14/03: Goods and Services Tax - Transfer of interest in a partnership

QB 14/03 discusses the GST treatment of the transfer of partnership interests and confirms that generally there will be no GST in these cases.

QB 13/03: Goods and Services Tax - whether a compulsory acquisition of land is a "supply by way of sale"

QB 13/03 considers the GST treatment of compulsory acquisitions of land under the Public Works Act 1981 and the Canterbury Earthquake Recovery Act 2011.

QB 12/07: Goods and services tax - treatment of transitional services supplied as part of the sale of a business (that includes the supply of land)

QB 12/07 considers the GST treatment of transitional services provided by the vendor as part of the sale of a business including 'same' and 'separate' supply.

QB 10/05: Section 78(3) of the GST Act 1985

QB 10/05 considers the meaning and application of the phrase 'unless provision to the contrary is contained in that Act or regulation' in the GST Act.

QB 10/02: GST treatment of futures contracts

QB 10/02 considers the treatment of futures contracts that are cash-settled, cover physical delivery of a GST exempt commodity, or provide for delivery of money.

QB 09/04 The relationship between section 113 of the TAA and the proviso to section 20(3) of the GST Act

QB 09/04 clarifies the relationship between the Tax Administration and GST Acts when a registered person has not claimed an input tax deduction in an earlier period.

QB 07/04 Trophies and animal products derived from the tourist, hunting and safari industry that are to be mounted in New Zealand - zero-rating

QB 07/04 clarifies the zero-rating rules applied to trophies/animal products derived from the tourist, hunting and safari industry and mounted in NZ.

QB 07/03 Trustees in the context of the Goods and Services Tax Act 1985: does a separate trustee capacity and personal capacity exist and do separate trustee capacities exist for trustees of multiple trusts?

QB 07/03 discusses 'associated persons' and whether a person acting as a trustee of a trust is acting in a different capacity from that of personal capacity.

GST and bloodstock destined for export

QB (2007) sets out the policy in relation to bloodstock destined for export that will not be exported within 28 days of the time of supply.

QB 07/01 Zero-rating of supplies of sail-away boats - use as security or offered for sale

QB 07/01 clarifies some issues relating to zero-rating of supplies of 'sail-away boats' under section 11(1)(i) of the GST Act.

GST treatment of services provided in making videos and films in New Zealand under contracts with non-residents

QB (Feb 2007) considers the GST treatment of services provided in making videos and films in NZ under contracts with non-residents.

GST treatment of funding provided to Treaty of Waitangi claimants by the Crown through the Office of Treaty Settlements

QB (Nov 2006) finds funding provided to Treaty claimants is not subject to GST as there is no supply of goods/services, it's not 'consideration' or a grant/subsidy.

Advertising agencies: placement and creative services supplied to non-residents

QB (Jan 1999) clarifies that advertising services for non-residents qualify for zero-rating, whether or not the goods to be advertised are situated inside NZ.

Real estate sale and purchase - GST apportionments of income and expenditure

QB (Aug 2000) considers whether GST treatment of local authority rates apportionments on the sale of real estate applies to other apportioned income/expenditure.

Funeral expenses paid by funeral directors in connection with funeral arrangements

QB (Aug 2001) considers if funeral directors act as agents of their clients for the supply of goods and services related to a funeral, and the correct GST treatment.

Cash prizes in sporting competitions - GST implications for organising club

QB (May 2001) clarifies whether or not an amateur sports club can claim GST input deductions on cash prizes awarded to participants in competitions.

Trophies and animal products derived from the tourist, hunting and safari industry: zero-rating under GST

QB (Jul 2003) considers whether a TIB item relating to taxidermy, GST and zero rating is still correct given changes to the legislation.

GST consequences of a cancelled contract

QB (May 2005) considers if GST is chargeable on a deposit paid for sale and purchase of land when the contract is cancelled but the deposit retained by the vendor.

GST Group Registration of Trusts (July 2004)

QB (Jul 2004) provides an overview of the rules that relate to the GST group registration of trusts.

Deductions from GST output tax for subsequent changes to taxable use (April 2005)

QB (Apr 2005) clarifies the tests that must be met before a registered person can make deductions from GST output tax for change from non-taxable to taxable use.