Domestic supplies (New Zealand)
A New Zealand GST registration is only possible if a natural or legal person carries on a taxable activity. A taxable activity is one which is carried on continuously or regularly and that involves (or is intended to involve) supplies made to another person for the payment of money or some other form of consideration.
A registration is, broadly, compulsory if a person carries on a taxable activity and will make sales and other supplies in New Zealand in the course of that activity of more than NZ $60,000 in the following 12 months. Registration is optional if a person conducts a taxable activity and makes supplies in the course of that taxable activity at or below that
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Web page updated on 17 Mar 2025 16:26