Goods and Services Tax Act 1985

Introduction

You could also call this:

"Paying tax on things you buy and use"

Illustration for Goods and Services Tax Act 1985

This Act is about imposing and collecting a tax on goods and services. You will have to pay this tax when you buy things or use services. The government will collect this tax to use for various purposes.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM81034.

Highlights from this law

8: Imposition of goods and services tax on supply

When you buy things in New Zealand, you pay a 15% goods and services tax.

12: Imposition of goods and services tax on imports

Paying tax on goods you bring into New Zealand

51: Persons making supplies in course of taxable activity to be registered

You must register for GST if your business earns over $60,000 in a year from selling goods or services.

15: Taxable periods

Time frames for paying goods and services tax

16: Taxable period returns

Sending in your tax details for a certain time period

27: Assessment of tax

The law about checking tax payments is no longer used.

45: Refund of excess tax

Getting back money you overpaid in tax

62: Offences

Breaking the goods and services tax law: what happens if you do something wrong

Topics:

Money and consumer rights > Taxes

1: Short Title, etc, or

"What the Goods and Services Tax Act 1985 is called and what it's about"

Goods and Services Tax Act 1985

Reprint as at:: 2025-11-13
Assent:: 1985-12-03
Commencement:: 3 December 1985

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Inland Revenue Department.

An Act to make provision for the imposition and collection of goods and services tax

Goods and Services Tax Act 1985

Introduction

"Paying tax on things you buy and use"

Highlights from this law

8: Imposition of goods and services tax on supply

12: Imposition of goods and services tax on imports

51: Persons making supplies in course of taxable activity to be registered

15: Taxable periods

16: Taxable period returns

27: Assessment of tax

45: Refund of excess tax

62: Offences

Goods and Services Tax Act 1985

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