“Single rate, broad based” is the catch phrase of New Zealand’s GST system but is it really true?

There are now 9 GST rates applying in New Zealand as determined in the legislation or by IRD decree.

They are 0%, 7.5%, 9%, 10.25%, 10.75%, 12.3%, 12.5%, 12.9% and 15%.

Sure some of these rates apply only in pretty specific situations but most businesses need to have systems capable of handling at least 3 of them at any time.

As for “broad based”; financial services, residential accommodation and fine metals are current exemptions and with Labour’s promise to remove GST from “fresh fruit and vegetables” this too could become a misnomer.


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