PJ Dick Chartered Accountants :: Auckland Accountant :: Small Business Accounting  
 
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Tax Facts

Provisional / PAYE / GST / FBT / Donations / Entertainment
 

GST (IR 375)

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 12.5% although it can be zero-rated for exports.
Certain supplies of goods and services are "exempt supplies". These include:
PJ Dick & Co. LtdCertain financial services
PJ Dick & Co. LtdSale or lease of residential properties
PJ Dick & Co. LtdWages/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 $40,000.
 
If your turnover exceeds $250,000 pa you must file your GST return monthly or bi-monthly.
 
There are three methods of accounting for GST:
PJ Dick & Co. LtdInvoice Basis
PJ Dick & Co. LtdPayments Basis
PJ Dick & Co. LtdHybrid Basis
If your turnover exceeds $1,300,000 pa you can not use the Payments basis.
 
For more information on GST see the GST section of the IRD website.
 
 
 
 
  PJ Dick Chartered Accountants :: Auckland Accountant :: Small Business Accounting  
 
 
 

Chartered Accountants, services include: Preparation of Financial and Management Accounts, Complete wage services including monthly wage reconciliation. Taxation services including: Tax planning to minimise tax, restructuring to maximise tax benefits, GST Advice, preparation of annual tax returns, GST returns, FBT returns & PAYE returns, Property transactions, Management of IRD audits & tax opinions. Also

Business Advisory services. Visit the Services page for a full list.

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