What is GST?

Goods and services tax (GST) is a tax on most goods and services in New Zealand, most imported goods, and certain imported services. GST is added to the price of taxable goods and services at a rate of 15%.    

What are taxable goods and services?    

•         Goods include all types of personal and real property, except money.      
•         Services covers everything other than goods or money, eg TV repairs, doctor's services and gardening services.      
•         Taxable goods and services are part of the business or taxable activity. This means you supply or receive taxable goods and services for a consideration         (money, compensation, reward) but not necessarily for profit. We refer to taxable goods and services as "taxable supplies".      

      
Taxable goods and services don't include:    

•         goods and services supplied by businesses that aren't registered for GST, and      
•         exempt supplies such as:       
  •             letting or renting a dwelling for use as a private home          
  •             interest you receive          
  •             donated goods and services sold by a non-profit body, and          
  •             certain financial services.

www.ird.govt.nz/gst/