🇳🇿 New Zealand

Official references

• Calculating your GST Inland RevenueOfficial reference. Check current applicability and any exceptions.
• What GST is Inland RevenueOfficial reference. Check current applicability and any exceptions.
• Charging GST Inland RevenueOfficial reference. Check current applicability and any exceptions.
• Zero-rated supplies Inland RevenueOfficial reference. Check current applicability and any exceptions.
• Exempt supplies Inland RevenueOfficial reference. Check current applicability and any exceptions.
• 2010 GST rate increase and transition (historical) Inland Revenue Tax TechnicalOfficial reference. Check current applicability and any exceptions.
• 1986 archived rounding commentary (historical only) Inland Revenue Tax TechnicalOfficial reference. Check current applicability and any exceptions.
• GST Act section 19O (retrieval incomplete) New Zealand LegislationAccess limitation: the full document could not be verified.

Important considerations

Human approval and current statutory rounding verification remain pending. The provisional half-down display policy is not certified current law: archived commentary is not proof of current applicability, and direct GST Act section 19O retrieval failed. No historical lookup, category eligibility, mixed-supply or invoice-compliance decision is provided.

Choosing the applicable treatment

Tax treatment can depend on location, transaction date, the goods or services supplied and the tax base. Check effective dates, exceptions and rounding requirements in the relevant guidance. These references are informational; independent professional validation of country rules is not yet complete.

Calculation method

For a single proportional percentage, add tax using net × rate ÷ 100. To extract included tax, divide the total by (1 + rate ÷ 100). This manual method does not determine whether that percentage legally applies.