New Zealand's Inland Revenue recently published GST guide (IR375) - Working with GST. The guide provides a detailed overview of various aspects of New Zealand's goods and services tax regime, including:

• An explanation of the GST regime;
• How to complete and file GST returns;
• Canceling GST registration;
• Adjustments;
• Supplies;
• Taxpayer rights and obligation; and
• Others

Under New Zealand's GST r…