Updated by Susan Robertson and Punsara Sommerville, PKF Kendons, Wellington
Key data (New Zealand)
Information up to date as at 1 March 2024.
| A. GST registration and deregistration thresholds |
| GST registration |
| New Zealand established businesses | Turnover greater than NZ $60,000 pa |
| Offshore established businesses | Turnover greater than NZ $60,000 pa |
| Voluntary registration | Any taxable activity |
| Electronic services | Turnover greater than NZ $60,000 pa |
| Low value supplies (NZ $1,000 or less) | Turnover |
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Web page updated on 24 Aug 2024 13:12