Standard rate from 1 October 2010: 15% Standard rate to 30 September 2010: 12.5% Exported goods and services: 0% Transactions involving land between GST registered persons: 0% (Compulsory zero rating from 1 April 2011) If you are conducting a taxable activity (activity carried on continuously or regularly) in New Zealand with an annual turnover that exceeds or is … Continue reading Goods & Services Tax (GST)