Current GST issues

GST is a tax on final consumption in New Zealand. Consistent with New Zealand’s broad-based tax policy settings, GST is imposed at a single rate of 15% across a wide range of goods and services with few exceptions.

While the GST system generally works well, a number of issues have been identified where the legislation produces outcomes that do not reflect the underlying policy intent or where technical changes could improve the way the system operates.

A number of these issues are discussed in the issues paper, and possible solutions suggested.

You can access the issues paper below.

Status of this document

This paper is for consultation purposes and submissions will inform officials’ advice to Ministers. Ministers have not yet made any decisions.