The GST data presented in the accompanying tables and graphs includes net GST collected by Inland Revenue. GST collected on imports by the New Zealand Customs Service is not included in these statistics.
GST turnover values are calculated from GST returns as the sum of (GST inclusive) gross sales in the year ended 31 March. For a 2-monthly filer this would mean the sum of gross sales on 6 successive GST returns, with the last return being for the period ending 31 March.
Customers with no turnover returned to Inland Revenue are either not trading or they have input credits but no output tax to be declared to Inland Revenue in that year. They may have paid Customs GST on imports.
From 1 October 2010 the rate of GST was increased from 12.5% to 15%.