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GST Law Made Easy (2017) (eBook)

GST Law Made Easy (2017) (eBook)

Colin De Freyne; Mark J Greening (Ed.), 2017

Available Formats

Format ISBN Price
eBook 9781988506173 $60.00
Book 9781988506166 $60.00

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Conveys the essentials of GST law to businesses and professional advisers. A practical guide for all businesses that prepare their own GST returns.


Format: ePub


GST impacts on most businesses that buy or sell goods and services. Over a third of Government tax revenue comes from GST. It is a tax on gross supplies and therefore its impact is large, being charged in addition to transaction values which may already be high. Consequently, it is characterised by significant room for error.

New Zealand’s GST system is recognised as one of the best value added tax systems in the world. As tax systems go, it is a relatively straightforward system that enables many New Zealand small and medium businesses to complete their own GST returns. However, changes to business operations and tax law open up traps for the unwary. GST Law Made Easy will help businesses avoid unintended consequences and alert business managers as to when professional advice is required.

GST Law Made Easy is a practical guide for business operators and professional advisers to obtain a good overview of the GST system. Written in an easy to understand style, it highlights practical issues and risks that are frequently encountered by businesses.



• Plain English guide
• Includes case studies and examples
• Identifies common risks
• Practical tips for avoiding common traps


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Colin De Freyne (CA – CAANZ and ICAEW) has spent 28 years of his professional career with ‘Big 4’ firms, 10 years as a tax partner, and advised on GST (or VAT) in the UK, Australia and New Zealand. He is the principal of De Freyne and Associates Limited.

Consultant Editor

Mark J Greening (LLM, BA) is a former adjudicator and senior solicitor for the Office of the Chief Tax Counsel at Inland Revenue. Mark holds a Master of Laws and has accumulated over 20 years’ experience in observing and writing on the development of tax law in New Zealand. He was formerly the managing writer and editor for several prestigious tax publications including Staples Tax Guide.

Table of Contents

GST basics
      Calculating GST
      GST rate
      Place of supply
Taxable activities
Supplies and taxable supplies
      Types of supply
      Taxable supplies
      Time of supply
      Tax invoices
      Credit and debit notes
Exempt and zero-rated supplies
      Financial services
      Donated goods to non-profit body
      Accommodation in a dwelling
      Goods and services
      Going concerns
      Compulsory zero-rating
Output tax deductions
      Usage percentage
      Adjustment periods
Return filing and GST payment
      Filing obligations
      GST returns
      Accounting basis
Specific GST provisions
General provisions
Proposed tax changes

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