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LatestGoods & Service Tax (GST) 18 July 2026

New Zealand GST Guidance

New Zealand's Inland Revenue Department has released updated draft guidance on the goods and services tax rules for services supplied in retirement schemes, the guidance aims to provide clarity on the application of GST rules to retirement scheme services, the updated guidance is expected to have an impact on the retirement scheme industry

New Zealand's Inland Revenue Department has released *updated draft guidance* on the goods and services tax (*GST*) rules for services supplied in retirement schemes. The key points of the guidance include:
- the application of GST rules to retirement scheme services
- the treatment of fees and charges in retirement schemes
- the impact of GST on retirement scheme investments.
The updated guidance is expected to have an impact on the retirement scheme industry and provide clarity on the application of GST rules to retirement scheme services.

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