Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Returns and payment of tax - Records of supplies

19J: Records of supplies by members of GST group or supplier group

You could also call this:

"Keep a record of sales made by your group members"

Illustration for Goods and Services Tax Act 1985

If you are part of a GST group or supplier group and you make a supply, you need to keep a record of it. You must include the name of the member who made the supply in this record. You also need to include the address and registration number of this member, if they have one.

When you issue information about a taxable supply or correct supply information under section 55(1AM) or section 55B, you must keep this record. You are responsible for keeping this record if you are the member who issued the information. This record helps keep track of the supplies made by members of your group.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS849292.

Topics:
Money and consumer rights > Taxes
Previous

19I: Records of supplies to nominated recipients, or

"Keeping records of goods you get under a special contract"

Next

19K: Taxable supply information: supplies by registered person, or

"Information you must give when selling goods or services to another business"

Part 3Returns and payment of tax
Records of supplies

19JRecords of supplies by members of GST group or supplier group

  1. Where taxable supply information or supply correction information has been issued in respect of a supply by an active member of a GST group under section 55(1AM) or a supplying member of a supplier group under section 55B, the member issuing the taxable supply information or supply correction information must keep a record of the supply that includes—

  2. the name of the active member or supplying member; and
    1. the address of the active member or supplying member; and
      1. the registration number of the active member or supplying member, if any.

        Notes
        • Section 19J: inserted, on , by section 19(1) (and see section 19(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).