Goods and Services Tax
Goods and Services Tax (GST) is a 15% tax added to the price of most goods and services in New Zealand, including most imported goods and some imported services. The reality is that you collect GST on behalf of the Government. When you collect GST from your customers, you must balance it against the GST you pay. If you collect more GST than you pay, you need to return the difference to IRD when you file your GST return.