How New Zealand's single-rate GST at 15% works, how zero-rated and exempt supplies differ, and how GST combines with the income tax scale and the ACC earners' levy.
Primary source: Income tax rates (Inland Revenue).
This explainer sets out new zealand gst and indirect tax as published by the Inland Revenue, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Inland Revenue publication that carries it.
The rules described here apply to New Zealand. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.