new zealand gst refund tourist

New Zealand GST Tourist Refund

New Zealand GST

GST is New Zealand’s Global Service Tax that is levied on most goods and services in New Zealand. The GST rate is a flat 15%, it is not a variable rate tax. GST accounts for over 18% of New Zealand’s tax revenue. Almost all merchants include GST in the advertised price.

Tourists are required to pay GST on goods and services purchased in New Zealand.  Many countries allow you to submit a request to get your GST or VAT refunded if you leave the country within a specific period of time and are not a resident. New Zealand is a country that does not offer tourists GST refunds.  This means that you are not eligible to get a refund for the amount of GST that you pay in New Zealand.

Items Exempt from GST

• Items purchased from duty free stores
• Goods and services sold by nonprofit organizations
• Renting a residential dwelling
• Supply of fine metal: gold, silver, and platinum 99%+ pure.

Unfortunately, New Zealand does not offer a refund of GST if you are a tourist.  Other countries like Australia do offer a GST refund.

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Your guide to GST refunds for businesses

Updated 09 February 2024 • 8 min read

Goods and Services Tax (GST) refunds for businesses in New Zealand are distributed by Inland Revenue (IR). If the GST you've paid is greater than the GST you've collected, you may receive a refund. For some businesses, it’s a legal requirement to register for and collect GST. This also means you must lodge a GST return when required. You can claim GST on certain business expenses, but there are also some exemptions. How much you pay in GST versus what GST you collect will determine whether you’re eligible for a GST refund. 

What is goods and services tax (GST)?

GST is a 15% consumption tax that’s added to the price of most products and services in New Zealand, including most imported goods and services. 

If you’re a GST-registered business, you can claim the GST you pay on business expenses. You also must charge GST on what you sell — and collect it on IR’s behalf. 

If you're GST registered, remember to include GST in your prices, or you could be out of pocket. Here are some other common GST mistakes to avoid.  

When should a business register for GST?

You should register your business for GST as soon as you think you’ll earn over $60,000 in 12 months. This applies to all types of businesses — sole traders, trustees of a trust, partnerships or companies. Once you’ve registered, you must complete regular GST returns.

What is a GST refund?

A GST refund is a tax refund issued by IR if your business pays more GST than it collects. 

As a GST-registered business in New Zealand, you must submit a GST return to show how much GST you’ve charged your customers and how much GST you’ve paid ‌your suppliers. 

How to get a GST refund

To get a GST refund, you must submit a GST return. 

There are four ways to submit a GST return:

Using online accounting software

Through myIR – an online account you set up with IR

Get a registered tax agent to submit it for you

By submitting a paper Goods and Services tax return  

GST returns are submitted directly to IR. If you've paid more GST than you've collected in your taxable activity, you’ll get a GST refund. On the other hand, if you've collected more GST than you've paid in your taxable activity, you’ll owe IR the outstanding GST collected.  

On what business expenses can you claim GST?

As a GST-registered business, you can claim the GST you have paid on business expenses. The definition of a business expense is a product or service that's used for business purposes. 

Here are some common examples of business expenses you can claim GST for:

Rent for business premises

Home office expenses

The cost of inventory and stock

Advertising and marketing costs

Professional development

Telecommunications and utility bills

Professional association memberships

Domestic travel and accommodation costs

Depreciation

You can generally claim a credit for the GST part of a business-related asset’s cost price. You calculate depreciation on the GST-exclusive price of the asset. 

There are certain items that aren’t considered business expenses, so you can’t claim GST:

Life insurance

Fines and penalties

Clothes – except uniforms or protective gear

Health expenses – doctor’s visits, glasses or hearing aids 

Some business expenses, like a car or laptop, may be used for both business and private purposes. You can only claim GST on your business usage. This means you’ll need to make GST adjustments for any mixed-use assets .  

When can a business claim GST? 

You can claim GST back when you’ve:

Purchased goods or services for your business and you've received the taxable supply information

Paid GST on unpaid income (a customer left you with a bad debt)

When are you unable to claim GST? 

You're unable to claim GST on products and services that are exempt from GST — for example: 

Financial services

Renting a residential property

Penalty interest

How is a GST refund calculated?

A GST refund is calculated by subtracting the GST you’ve paid on business expenses from the GST you've collected. If you’ve paid more, you may be entitled to a GST refund.

When does a business submit their GST return for a GST refund?

When you register for GST, you must submit your GST return monthly, two-monthly or six-monthly.

Businesses with GST turnover of more than $24 million must lodge GST returns monthly.

Two-monthly

If your GST turnover is less than $24 million, your GST returns get lodged two-monthly.

Six-monthly

If your GST turnover is less than $500,000, you only need to lodge GST returns six-monthly.

Your reporting and payment cycle depends on your sales revenue. There are advantages to all options:

Monthly filing requires detailed and up-to-date documentation, but it accommodates complex and high volume transactions.

Two-monthly filing requires more paperwork than six-monthly filing, but it can be easier to track, particularly for small businesses

Six-monthly filing is only available if your turnover is less than $500,000 and is a good option if you don’t have a lot of expenses or invoices. 

GST refund FAQs 

Do businesses get money back from gst.

Yes, if the GST amount you’ve paid is greater than the GST you’ve collected, you’ll be entitled to a refund, which will be paid into a nominated bank account within 15 working days (it must be a New Zealand bank account). 

However, there are some situations where a refund won’t be paid to you:

If the calculated refund is under $5.00, this will be carried forward to the next period

If you owe IR for other taxes or you have an overdue GST return 

How do I record GST refunds received from IR?

Once you’ve completed your end-of-period reporting requirements, you must record the refund you’ll receive from IR. The easiest way to record GST activity is with accounting software — and you can record the refund as money received. 

How do I record GST payments to IR?

Like recording GST refunds, you must record taxable supply information and GST payments to IR. However, the information you need to provide or keep depends on the value and the type of supply.

IR has a handy online tool to help you determine the records you need to keep.

How often do businesses pay IR for GST?

How often you remit the GST to IR depends on how often you lodge your GST return - monthly or two or six monthly.  

Your GST return is generally due by the 28th of the month after the end of your taxable period (penalties apply for late or missing returns). There are a few exceptions, see IR for full details .

Can I get a GST refund on international goods?

You can generally claim back the GST you pay on imported goods. GST is added to the total of the price of the goods, import duty, plus shipping costs, and you must pay it before customs will release the shipment. 

New Zealand Customs, not the supplier, charges GST on international goods unless the supplier undertakes taxable activity in New Zealand. 

Can I get a GST refund on international services?

No, you can’t get a GST refund on international services utilised by your business. GST-registered businesses don’t pay GST on services or subscriptions from overseas suppliers, so there’s no GST to claim. 

Charging GST overseas

If you work with international clients with no local taxable activity, you generally charge them GST at a rate of 0%. This is called zero-rated GST, and you still need to record GST of $0.00 in your invoice. 

In this instance, you’re still eligible to claim back GST you’ve paid on business expenses related to supplying that international client. 

Can individuals get a GST refund?

Yes, individuals who are GST-registered (e.g. sole traders) can get a GST refund if they’re entitled to one. 

Automatically calculate GST with MYOB 

If you’re registered for GST, you’re legally obligated to file GST returns and keep a record of taxable supply information. With MYOB’s accounting software , you can automatically calculate what you owe and lodge your GST return directly with IR (it’ll even pre-fill your reports with all the necessary details for you). Start your free trial today!  

Disclaimer: Information provided in this article is of a general nature and does not consider your personal situation. It does not constitute legal, financial, or other professional advice and should not be relied upon as a statement of law, policy or advice. You should consider whether this information is appropriate to your needs and, if necessary, seek independent advice. This information is only accurate at the time of publication. Although every effort has been made to verify the accuracy of the information contained on this webpage, MYOB disclaims, to the extent permitted by law, all liability for the information contained on this webpage or any loss or damage suffered by any person directly or indirectly through relying on this information.

MYOB is not a registered entity pursuant to the Tax Administration Act 1994 and therefore cannot provide taxation advice to clients. If you have a query concerning taxation including filing your GST returns or annual tax statements, then you should consult with your accountant or other registered tax adviser.

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The sealed bag system makes it possible for travellers to claim tax back on purchases made in NZ, such as a merino socks, as worn by our friend here. Photo / Supplied

In many countries there's a system which allows departing visitors to claim back the sales tax - or VAT or GST - on goods they've purchased during their trip. But not in New Zealand. It most likely hasn't been a problem for you, if you live here and read Herald Travel every week, but it may well have been an issue for visiting friends and relatives from overseas. Auckland International Airport says it is not uncommon for tourists to turn up at the airport's Collection Point, present a receipt from a retailer and ask for a GST refund. Often they've been told by the retailer that they will be able to get the 12.5 per cent tax back on their way out. And, not unnaturally, they tend to become cross when they find they can't. The unfortunate result is that these tourists tend to leave the country with a sour taste over the loss of an expected refund instead of being still excited about the great time they've had. To try to stop that happening the airport company and Inland Revenue are trying to raise awareness of what the rules actually are. In fact, Inland Revenue says, all visitors have to pay GST on their purchases just like New Zealand residents and "under our laws you will not be able to get a refund when you depart from the country". The only way tourists can avoid paying GST is if they export goods without taking possession of them in New Zealand. There are two ways of doing this: Ask the retailer to mail goods directly to the visitor's overseas address. Make use of the official "sealed bag" system. This is available from authorised retailers - generally large, tourist-oriented retailers in popular holiday spots like Rotorua and Queenstown - in cases when the purchaser will be leaving the country within five days. Under the system, the retailer puts the goods into a sealed bag which is sent to the airport where it can be collected from Customs by the departing traveller. Personally I've never bothered to claim back sales tax at the end of any of my trips but that's probably because I've never bought anything expensive enough to make it worth the bother. But if you've got visitors who plan to spend up large on merino wool fashion or greenstone carvings, for example, it could certainly be worth their while going through the processes of the sealed bag exercise.  

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How to Get Your Tax Refund in New Zealand

Nz pocket guide is 10 years old. thank you for trusting us with your trip for over a decade, everything you need to know about getting your new zealand tax refund.

Throughout your working holiday , studies or gap year in New Zealand , you have most likely worked to fund your travels while seeing your wages deducted on your payslip as part of the Pay As You Earn tax scheme . Bad times. But all is not lost, as you can easily get a tax refund in New Zealand! How much tax return you get depends on how much you have earned that tax year, but at least it’s a little boost for your bank account .

Remember, you won’t get a tax refund if you do not keep your “ myIR Account ” up to date, so check out our guide below to see how to be reunited with some precious dollars.

3 Ways to Get a Tax Refund in New Zealand

Tax refunds have become easier and easier in New Zealand with most people getting their tax refund automatically through the Inland Revenue Department (IRD) . However, this doesn’t apply to everyone or to those wanting to claim a tax refund for previous financial years.

1. Get Your Tax Refund Automatically

The simplest way to get a New Zealand tax refund is to get it automatically from IRD by making sure you have done all the correct IRD paperwork when you’ve started a job and kept your myIR Account up to date with the correct bank account details.

2. Do Your Tax Refund Yourself

There is an option to “do-it-yourself”, which you can do online through the IRD website as soon as you can after the tax year is complete (and before 7 July). However, the process is a little more complicated if seeking a tax refund from a couple of tax years ago or if filing for your tax refund through paper forms.

3. Get a Professional to Do Your Tax Refund for You

If you’re having issues with getting a tax refund in New Zealand or you are struggling to understand the process, getting a tax refund company like Taxback can be an easy alternative. This involves filling out a few details on their website and then just sitting back and waiting for the tax refund. Of course, a fee will be taken from your tax refund to pay for the company’s service but at least you have nothing to pay upfront.

When to Get Your Tax Return: When is the New Zealand Tax Year?

Every year, the New Zealand tax year (or financial year) begins on 1 April and ends on 31 March . If you worked in New Zealand between those dates, you can apply for a tax refund after 31 March. For example, if you worked any time between 1 April 2022 and 31 March 2023, you can apply for a tax return for the time worked between those dates after 31 March 2023.

When Will You Get Your Tax Refund From IRD?

If you are eligible to get your tax refund automatically paid by IRD (see below), then you will likely receive your tax refund to your nominated bank account by the end of July following the end of the financial year.

How Much NZ Tax Refund Will You Get?

How much New Zealand tax refund you get depends on:

• The amount you earned
• The length of time you’ve been working in New Zealand
• The type of work you did
• How much tax was withheld from your wages .

Work out what refund you are eligible for by creating a “myIR Account” (see our Step by Step Guide: How to File a Tax Return in New Zealand ) or even simpler, get a quick estimation by using the widget below.

How to Automatically Get a Tax Refund in New Zealand

As of 2019, IRD automatically gives a tax refund to most people working or who have worked in New Zealand each financial year.

Who Gets an Automatic Tax Refund in New Zealand?

Automatic tax refunds are given if your income is from one of the following:

• employment  (such as salary and wages)
• investments  (such as interest or dividends under NZ$200 from bank deposits or savings)
• an employee share-scheme benefit  where tax is already deducted
• schedular payments
• income-tested benefits
• taxable Māori authority distributions
• New Zealand superannuation  (NZ Super).

If you have received income from somewhere not listed above, for instance, you are self-employed, you will have to complete an  Individual Tax Return Form (IR3) .

What to Do to Make Sure Your Automatic NZ Tax Refund Runs Smoothly

Make sure your automatic tax return payment comes through smoothly by doing the following:

• File all the correct IRD paperwork before each waged job  you undertake in New Zealand (take a look at  What is Your New Zealand Tax Code?  and our guide to the  New Zealand Work Tax System )
• Set up a myIR Account  before the end of the tax year (which ends on 31 March)
• Make sure your contact and bank account details are all up to date on your myIR Account.

6 Steps to Set Up a MyIR Account

• On the IRD website , select “Register” under the box for “MyIR”. Type in your IRD number .
• On the next page, fill out your first name, last name, date of birth, contact phone number and email address.
• You will then need to enter a New Zealand phone number to activate your account.
• Choose a User ID and password.
• On the next page, tick the “conditions of use” box and click continue. You will then receive an activation code by text. You have two hours to enter the activation code. Otherwise, click on “end process” and call IRD for an activation code.
• Once activated, you will be able to log into MyIR .

For more details on these steps, check out our complete Step by Step Guide: How to File a Tax Return in New Zealand .

When logged into your MyIR account, you should notice that your income tax is automatically filled out. This is due to the IRD paperwork you will have completed at the beginning of your employment in New Zealand (see our guide to the New Zealand Work Tax System for more details). If information is missing under the “income tax” section on your MyIR Account, then you need to organise to complete the IRD paperwork with your employer.

What to Do if You Believe You are Eligible for a Tax Return But Didn’t Receive One

The best thing to do is to contact IRD directly. On your myIR Account, click on the “I want to…” tab, then under “Communicating with IR” select “Send a message”. Alternatively, you can contact them with the following details:

• +64 3 951 2020 from overseas
• 0800 227 774 in New Zealand
• You can get a nominated person to contact IRD on 0800 227 774 by sending IRD a completed Elect someone to act on your behalf form (IR 597).

Do-it-Yourself (DIY) New Zealand Tax Refund: How to Complete the IR3 Form Online

If you are not eligible for automatic tax refund payments from IRD, for whatever reason, then you should receive a message from IRD by the end of May requesting that you Individual Tax Return Form (IR3)  manually via the  IRD website . You will need to set up a myIR Account where the paperwork needed for filing your tax return should automatically be on your account. See how to register a myIR Account in the section above or with our  Step by Step Guide: How to File a Tax Return in New Zealand .

To fill out your IR3, just follow the onscreen instructions on your myIR Account. Once you file your IR3 return, IRD will process it and send you a return acknowledgement confirming your assessment within 10 weeks (although, it usually only takes about two weeks).

How to Complete a Tax Refund by Mail: IR3 Paper Form

This is where things get a little more complicated. If for some reason you can’t file your NZ tax refund online, follow these three steps to getting a New Zealand tax return if you are leaving the country soon, so the refund will need to reach you overseas.

1. Download and Complete the IR3

The IR3 form for the latest financial year will be available during April on the IRD website at the bottom of this page . Other forms for previous years starting from 2014 are already available to download at the bottom of the page.

2. Attach the Requested Documents:

• Summary of your income/end-of-year payslip
• The details of your nominated bank account so that the IRD can forward your tax return.

3. Post the Form Along with the Documents to:

Inland Revenue PO Box 39090 Wellington Mail Centre Lower Hutt 5045

Once you have sent your application, it may take 2-3 months for you to receive your New Zealand tax refund.

IRD’s Contact Details

Got a question about your tax return? The best source to contact is IRD:

• You can get a “nominated person” to contact IRD on 0800 227 774 by sending IRD a completed “Elect someone to act on your behalf” form (IR 597).

An Alternative Way to Get Your Tax Refund in New Zealand: Get Taxback to Do it for You

This is by far the easiest way to get your tax refund. However, there is a fee for this service but with the time and hassle saved for those who don’t get an automatic tax refund from IRD, some tax return companies, like Taxback , have a pretty reasonable fee. All you’ll need to apply for a tax refund is about 15 minutes of your time, your IRD number (tax number) , and your bank details so you can be paid the refund.

Taxback will even get you a higher-than-average discount as they have well-trained professionals doing all the hard work for you. Their service fee will be deducted from your tax refund so you have nothing to pay upfront. They can help you get your tax refund whether you are in the country or have already left New Zealand.

What’s more, a Taxback representative can contact you in your own language at any point of your time in New Zealand. If you are at the beginning of your trip or even still back home planning your trip, they will also get your travel dates and contact you back prior to your departure to walk you through the whole process.

More About How to Get a Tax Refund in New Zealand

That’s it for our complete guide on how to file a tax refund in New Zealand. For more tax tips, check out the following guides:

• Step by Step Guide: How to File a Tax Return in New Zealand
• A Guide to the New Zealand Work Tax System
• What is Your New Zealand Tax Code ?

Finally, don’t forget to check out our Work Tips & Essentials category for more essential advice.

The information in this guide has been compiled from our extensive research, travel and experiences across New Zealand and the South Pacific, accumulated over more than a decade of numerous visits to each destination. Additional sources for this guide include the following:

• MBIE Immigration and Workers Rights (Working rights in New Zealand - Updated [2024])
• Immigration New Zealand (Visa and immigration advice - Updated [2024])
• Stats NZ (Statistics and travel data - Updated [2024])
• Council websites (Local travel advice region by region - Updated [2024])
• New Zealand Customs Service (Customs and Biosecurity - Updated [2024])
• Tourism Export Council New Zealand (Tourism trade association - Updated [2024])
• TIA (Independent tourism association - Updated [2024])
• Tourism New Zealand (General travel advice - Updated [2024])

Our editorial standards : At NZ Pocket Guide, we uphold strict editorial standards to ensure accurate and quality content.

About The Author

This article has been reviewed and approved by Robin, who is the co-founder of NZ Pocket Guide. With more than 15 years of experience in the New Zealand tourism industry, Robin has co-founded three influential tourism businesses and five additional travel guides for South Pacific nations. He is an expert in New Zealand travel and has tested over 600 activities and 300+ accommodations across the country.

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COVID-19 Consumer Travel Reimbursement Scheme (the Scheme)

The Scheme supports the recovery of refunds and credits owed to New Zealand consumers by overseas travel suppliers.

On this page

An estimated $690 million of New Zealanders’ money is locked up from travel cancelled due to COVID-19, with approximately 85% related to international travel. The Scheme has been established to support travel agents and wholesalers to recover refunds and credits owed to New Zealand consumers.

The Scheme is funded up to a maximum of $47.2 million, to 31 December 2021. Participating travel agencies and wholesalers will be reimbursed for:

• 7.5% of the value of cash refunds (excluding GST), and
• 5% of the value of credits successfully secured or rebooked on behalf of consumers (excluding GST).

Reimbursement can be sought for refunds, credits and rebookings processed from 14 August 2020, which are made in respect of bookings confirmed on or before 14 August 2020.

On 11 June 2021 the Scheme was extended 6 months from the original end date of 30 June 2021, to 31 December 2021.

Information for consumers seeking refunds or credits for cancelled overseas travel

The Scheme has been established to support New Zealand travel agents and wholesalers to obtain refunds and credits for cancelled travel on behalf of their customers. Consumers are not able to apply directly to the Scheme.

Consumers seeking refunds or credits should contact the travel agent or wholesaler they booked through. MBIE does not collect identifiable consumer information about individual bookings.

If the travel agent successfully recovers a refund or credit, consumers should receive the full value of what is recovered.

To be eligible for the Scheme, travel must have been confirmed on or before 14 August 2020 and be for travel overseas.

Customers of insolvent businesses

If the travel agent or wholesaler that you booked with is insolvent, in liquidation, in receivership, or in administration, you should contact the administrator of the company. Administrators of insolvent businesses may participate in the Scheme if they can meet all the eligibility criteria, and provide MBIE with a warranty that they are legally entitled and able to return refunds to New Zealand consumers.

Read more about your rights as a consumer on the Consumer Protection website (external link)

Who can apply

The scheme is no longer accepting new applicants.

The last date to apply for the Scheme was 15 December 2021. This is to enable enough time for a submission for payment before the Scheme closes on 31 December 2021.

© Ministry of Business, Innovation and Employment

https://www.mbie.govt.nz/business-and-employment/consumer-protection/covid-19-consumer-travel-reimbursement-scheme/ Please note: This content will change over time and can go out of date.

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Receiving regular GST refunds? Do you have a taxable activity?

There are many valid reasons for receiving regular GST refunds. However, regular refunds might also be an indication that a taxable activity does not exist or that there are errors in the GST return. 

Inland Revenue  announced earlier in November 2023  that it will be sending letters to the following two categories of registered persons who are regularly claiming GST refunds: 

Persons registered for GST for a period of 12 to 24 months that filed regular GST refund returns from registration. 

Registered persons who filed regular GST refund returns in the last 36 months. 

Registered persons will be required to respond to the letter with a description of their taxable activity and an explanation for the regular GST refunds. 

If required, a voluntary disclosure should be filed to correct errors in the GST return. 

If the registered person no longer carries on a taxable activity, the GST registration should be cancelled. The final GST return should be filed with a GST adjustment for unsold goods. Any unsold goods are treated as disposed of immediately prior to the deregistration and GST needs to be accounted for on the market value of the goods. 

Do you have a taxable activity? 

The existence of a taxable activity is a fundamental GST concept since it is one of the requirements to be a registered person and GST is imposed on taxable activities. Once registered, only supplies made in the course or furtherance of the taxable activity attract GST. Input tax can also only be claimed if the goods or services were purchased for making taxable supplies that will be liable to GST.  

In the paragraphs below we provide an overview of the following main features of a taxable activity: 

The existence of an activity. 

The activity is carried on continuously or regularly. 

The activity involves, or is intended to involve, the supply of goods and services to another person for a consideration. 

The meaning of ‘activity’ 

An ‘activity’ is a broad concept that involves a combination of tasks undertaken, a series of acts, or course of conduct pursued by a person.  

The meaning of ‘continuously or regularly’ 

An activity is carried on ‘continuously’ if it is carried on all the time, while an activity is carried on ‘regularly’ if it is carried on at reasonably short intervals. An intermittent or occasional activity is not a taxable activity. An activity must be repeated over time to be carried on continuously or regularly.  

A temporary delay in an activity does not prevent it from being a taxable activity, provided the registered person commenced the activity with the intention of seeing it through to completion. 

It is the activity itself that must be carried on continuously or regularly. It was held that an activity does not have to be broken down into a series of sequential steps to determine if it is carried on continuously or regularly. As an example, the process of selling a car could be broken down into several steps. However, if the activity of selling cars is not taking place continuously or regularly, it does not meet the requirements of a taxable activity. 

While it is the activity that must be continuous or regular and not the supply of goods, the number of supplies made is still relevant when determining whether an activity is a taxable activity. As an example, it was held in Newman v CIR, based on the specific facts on the case, that a single subdivision was not a taxable activity. The facts in Wakelin v CIR were distinguished from Newman v CIR and the activity was held to be taxable activity, since the land was subdivided into six residential lots which resulted in five supplies. 

A supply of goods or service for a consideration 

An activity that does not result in the supply of goods or services to another person for a consideration is not a taxable activity. An example would be subdivided land that is not supplied to another person but rather kept for private use. 

The activity must involve the supply of goods or services for a consideration and does not need to be carried on for a profit.  

A hobby is not a taxable activity 

An activity carried on essentially as a private recreational pursuit or hobby is not a taxable activity. It was held that an activity carried on essentially as a private recreational pursuit or hobby is a private pastime or pursuit carried on for the personal refreshment, pleasure, or recreation of the person or persons concerned. An activity that is coherently organised for the purpose of making a profit will not necessarily be a recreational pursuit or hobby if those involved derive private and personal enjoyment from the activity. The dominant purpose of the person is relevant when determining whether the activity is a private recreational pursuit or hobby. 

Seeking assistance  

Businesses, professions, associations, clubs, and charities often meet the criteria of a taxable activity. An employee, certain company directors, the provision of exempt supplies (for example financial services, residential accommodation, and precious metals) and hobbies are non-taxable activities that are unable to register for GST. 

The existence of a taxable activity is based on the facts and circumstances of each registered person or person intending to register. The tax team at BDO can advise whether a taxable activity exists and can assist with the drafting of a response to Inland Revenue’s queries in this regard.