Welcome to the Customised demonstration* website for CCH Web Manager.

This site uses ‘Responsive’ design – Googles preferred format for mobile-friendly websites.

      View at mobile sizes

  • Colour Switch: 

Learn about our Content Management System ‘CCH Web Manager’

*Demo site is indicative of what can be achieved through our custom design process. Every Custom design is unique and built from scratch.

Web Manager Resource Hub

Visit the Web Manager Resource Hub featuring useful information on how Web Manager can help enhance your online presence.

You are here: Home > Client Tools > Tax Facts (Basic)

Tax Facts (Basic) - Goods and Services Tax

GST is a tax on the supply of goods and services in New Zealand by a registered person on any taxable activity they carry out. The rate for GST is 15% although zero-rating will most likely apply for exports and land transactions.

Certain supplies of goods and services are 'exempt supplies' and exempt from GST. These include:

  • Certain financial services
  • Sale or lease of residential properties
  • Wages/Salaries and most Directors' Fees

GST registration is required if the annual turnover of the business for a 12-month period exceeds or is expected to exceed $60,000. 

GST returns can be filed monthly, bi-monthly or six monthly.  There are certain requirements for who must file monthly returns and who can file six monthly returns. 

There are three methods of accounting for GST:

  • Invoice Basis
  • Payments Basis
  • Hybrid Basis

If your turnover exceeds $2,000,000 per year you cannot use the Payments basis option.

If you are selling or are thinking of selling your products through your website please also refer to the section on GST and E-Commerce.

For more information on GST and how to register give us a call or visit the GST section of the Inland Revenue website.

Supplied by CCH Business Fitness NZ

Connect with us

For more information on how our expertise can benefit you, contact us today.

Level 1, 17 Sir Gil Simpson Drive
Burnside, Christchurch 8053
New Zealand

Follow us on our social media channels