🇳🇿 New Zealand

Official reference pages

• Calculating your GST Inland RevenuePage content read during source research. Full rule validation remains pending.
• What GST is Inland RevenuePage content read during source research. Full rule validation remains pending.
• Charging GST Inland RevenuePage content read during source research. Full rule validation remains pending.
• Zero-rated supplies Inland RevenuePage content read during source research. Full rule validation remains pending.
• Exempt supplies Inland RevenuePage content read during source research. Full rule validation remains pending.
• 2010 GST rate increase and transition (historical) Inland Revenue Tax TechnicalPage content read during source research. Full rule validation remains pending.
• 1986 archived rounding commentary (historical only) Inland Revenue Tax TechnicalPage content read during source research. Full rule validation remains pending.
• GST Act section 19O (retrieval incomplete) New Zealand LegislationOfficial reference identified; direct retrieval incomplete. Full document not verified.

What still needs validation

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.

Before a rate can become a preset

Each executable rule needs a specific legal citation, jurisdiction, transaction category, tax base, effective period, exceptions and rounding policy. It also needs independent expected-result tests and recorded human approval. A retrieval date is not an effective date or a tax-professional sign-off.

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.