The Commissioner can ask you to give them more information in a special form. This is in addition to the information you already have to give them as stated in sections 16, 17, and 19B. The Commissioner can ask you for this information at any time and for any reason related to the Goods and Services Tax Act.

You might have to give the Commissioner this information even if you are not a registered person. You could be giving the information for yourself or for someone else, like if you are an agent or trustee. The Commissioner will tell you what information they need and when they need it.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM83444.

Topics:

Money and consumer rights > Taxes

17: Special returns, or

"Sending extra tax information when you sell someone else's goods"

19: Accounting basis, or

"How you pay tax: when you send an invoice or when you get paid"

Part 3Returns and payment of tax

18Other returns

In addition to the returns specified in sections 16, 17, and 19B, the Commissioner may require any person, whether a registered person or not, to furnish (whether on that person's own behalf or as an agent or trustee) to the Commissioner such further or other returns in the prescribed form as and when the Commissioner requires for the purposes of this Act.

Notes

Section 18: amended, on 25 November 2003, by section 153 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).