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Goods and Services Tax Act 1985

Returns and payment of tax - Supply information and supply correction information

19L: Taxable supply information: supplies by member of GST group or supplier group

You could also call this:

"Information you must give when selling as part of a business group"

Illustration for Goods and Services Tax Act 1985

When you make a taxable supply as part of a GST group under section 55, you must give certain information. This includes either the name and registration number of the supplier or the name and registration number of the representative member of the GST group. You must also give the other information that would be required if you were not part of a GST group.

When you make a taxable supply as part of a supplier group under section 55B, you must give certain information. This includes either the name and registration number of the supplier or the name and registration number of the issuing member for the supplier group. You must also give the other information that would be required if you were not part of a supplier group.

If you are part of a GST group, the information you give is treated as being provided by the issuing member for the GST group or by the representative member if the GST group does not have an issuing member. If you are part of a supplier group, the information you give is treated as being provided by the issuing member for the supplier group.

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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=LMS849295.

Topics:
Money and consumer rights > Taxes
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"Information you must give when selling goods or services to another business"

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19M: Taxable supply information: goods included in supplies of distantly taxable goods, or

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Part 3Returns and payment of tax
Supply information and supply correction information

19LTaxable supply information: supplies by member of GST group or supplier group

  1. Taxable supply information for a member supply made by an active member of a GST group under section 55 must include—

  2. either—
    1. the name and registration number of the supplier; or
      1. the name and registration number of the representative member of the GST group; and
      2. the other information that would be required if the supplier were not a member of a GST group.

        1. Taxable supply information for a member supply made by a supplying member of a supplier group under section 55B must include—

        2. either—
          1. the name and registration number of the supplier; or
            1. the name and registration number of the issuing member for the supplier group; and
            2. the other information that would be required if the supplier were not a member of a supplier group.

              1. Taxable supply information for a member supply made by an active member of a GST group is treated as being provided by the issuing member for the GST group or by the representative member if the GST group does not have an issuing member.

              2. Taxable supply information for a member supply made by a supplying member of a supplier group is treated as being provided by the issuing member for the supplier group.

              Notes
              • Section 19L: 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).