Quick Summary
For more information on less frequent and/or complex GST issues in New Zealand, you can refer to the Inland Revenue Department's (IRD) 'GST Plus - IR546' guide. This specialised guide provides detailed insights beyond the basic GST guide (IR375).
Details
Deeper Dive into Complex GST with GST Plus - IR546
While the primary GST guide (IR375) provides a comprehensive overview of general GST obligations for New Zealand businesses, some situations involve more intricate or less common GST scenarios. For these, the Inland Revenue Department (IRD) offers a more advanced resource.
- The 'GST Plus - IR546' Guide: This guide is specifically designed to provide in-depth information on complex GST issues that might not be covered in the introductory materials.
- Topics Covered: It typically delves into areas such as:
- Specific rules for various 'special supplies'.
- Detailed guidance on adjustments for specific asset types.
- More nuanced situations related to non-resident GST or international transactions.
- Advanced concepts that require a deeper understanding of GST legislation.
- Where to Find It: Like all IRD forms and guides, the 'GST Plus - IR546' can be found and downloaded from the official IRD website, ird.govt.nz. It's an invaluable resource for businesses or tax professionals facing challenging GST situations.
Source: GST guide (IR375)