Skip to main content
Inland Revenue

Tax Policy

PUBLISHED 24 June 2009

Final GST extension for eight local authorities

An Order in Council signed on 22 June gives eight local authorities until 30 June 2013 to change from a payments basis of accounting for GST to an invoice basis. The Far North, Gisborne, Kaipara, Opotiki, Ruapehu, Waitomo, Western Bay of Plenty and Whakatane district councils have been given a final extension of four years to resolve transitional problems associated with moving to an invoice basis of accounting for GST. For more information, see the Order in Council (PDF 117 KB).