New Zealand Inland Revenue published the following two GST guides on 19 September 2016.
GST guide - Working with GST (IR375)
This guide is for all businesses and organizations that charge GST and need basic information on the GST regime. It covers GST registration, returns, penalties, refunds, etc.
GST plus - Working out specific GST issues (IR546)
This guide is for businesses and organizations that charge GST and need information for more complex or less common GST issues. It looks at …