GST (Goods and Services Tax)
NZ's 15% consumption tax. Tradies registered for GST charge it on invoices and claim it back on expenses.
GST is New Zealand's 15% value-added tax, administered by IRD. If your turnover hits or is forecast to hit $60,000 in any 12-month rolling period, registration is mandatory. Once registered, you charge 15% GST on sales, claim back GST on business expenses, and file periodic returns (1, 2, or 6-monthly).