GST returns — through Lynch & Associates

NZ uses GST, not BAS — BAS is an Australian form. We refer NZ GST quote requests to Lynch & Associates, our Auckland-based partner firm of Chartered Accountants and IRD-registered tax agents.

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GST work — what Chartered Accountants typically handle

The Goods and Services Tax Act 1985 creates registration thresholds, frequency rules, zero-rating and exempt categories that drive the recurring GST workload. The items below are where most NZ businesses engage a Chartered Accountant on GST.

GST registration

Compulsory registration once taxable supplies exceed $60,000 in any 12-month period.

Filing frequency

6-monthly, 2-monthly or monthly returns based on turnover bands and elected frequency.

Zero-rated supplies

Exports, supply of a going concern and certain land transactions are GST at 0%.

Exempt supplies

Residential rent and most financial services are exempt — no GST charged, no input claim.

Reverse-charge on imported services

GST self-assessment on offshore services used for non-taxable supplies above the de minimis.

Second-hand goods rule

Notional input credit on second-hand goods purchased from unregistered sellers without a tax invoice.

GST-only adjustments

Change-of-use, private-use and deemed-supply adjustments at year-end or on disposal.

Voluntary disclosure of past errors

Pre-audit voluntary disclosure to correct historical GST errors and reduce shortfall penalties.

Sources: IRD GST, IRD managing my tax. Verified 2026-06-06.

Why we don't quote a price here

GST fees scale with filing frequency, transaction volume, whether you're on cloud accounting, and whether zero-rated or change-of-use adjustments apply. Lynch quotes per engagement after a discovery call. See our cost guide for the structural factors.

Ready to talk to a CA about GST?

Submit a quote request and Lynch will contact you, usually within one business day.

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