Quick Summary
Taxable activities for GST in New Zealand include most businesses that supply goods or services for consideration. Examples range from service-based businesses like graphic design, hairdressing, or legal advice, to those selling products like clothing, cars, fish and chips, or providing experiences such as bungee jumping or skiing.
Details
Common Examples of Taxable Activities
A 'taxable activity' is a key concept for GST in New Zealand, referring to any activity carried on continuously or regularly that involves the supply of goods or services for consideration. If your business conducts such an activity and meets the registration threshold, you'll charge GST.
Here are some common examples where GST may be charged:
- Service-Based Businesses:
- Graphic designers
- Hairdressers
- Mechanical services
- Building and painting contractors
- Professional services like legal advice
- Product-Based Businesses:
- Retailers selling clothing or cars
- Food vendors, such as fish and chip shops
- Experience-Based Businesses:
- Tourism operators offering bungee jumping, skiing, or kayaking
- Entertainment venues like movie theatres
Essentially, if you are providing goods or services in New Zealand as part of a continuous business operation for money, it's likely a taxable activity.