New Zealand Inland Revenue Consulting on Guidance on GST and Unincorporated Bodies

New Zealand Inland Revenue has launched a public consultation on an Interpretation Guideline, GST - Types of unincorporated bodies, which discusses the nature of various types of unincorporated bodies, with the aim of assisting taxpayers to determine which GST rules apply to their arrangement. The consultation closes on 17 June 2026. The summary and introduction of the draft guideline are as follows:

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Summary | Whakarāpopoto

1. Some GST rules apply specifically to unincorporated bodie…