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Charging GST

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What
If you have registered for GST and are making supplies to your customers.
When
When you have to charge GST at 15%, when you have to charge GST at 0%, and when your supplies are exempt from GST.

If you're registered for GST, you'll need to charge GST at 15% on most taxable supplies you make. This means you pay 15% of the price you charge for your goods and services to us. You can do this by either:

  • adding GST to your prices (for example, $100 plus GST for a total of $115)
  • taking GST off the price you receive (for example, $100 including GST, which is 3/23 of $100, or $13.04)

If you add GST to your prices, you keep the price you charged. If your prices include GST, some of your price becomes GST which you have to pay to us. The GST your charge on your supplies is output tax.

When you do not charge GST

Some supplies you make might not have GST charged at 15%. These supplies might be:

  • land sales
  • zero-rated supplies
  • exempt supplies
  • special supplies.

Land sales

If you are buying or selling land our land sales and GST - IR730 will help you avoid costly mistakes with your GST. Only general information is included - you should talk to a tax advisor.