Te hoko atu i tētahi waka Selling a vehicle

If you are registered for GST and use your vehicle to make your taxable supplies of ride-sharing or food and beverage delivery services, the GST rules will generally apply to the sale of your vehicle. You will also have to pay GST if you stop using your vehicle for this purpose.

However, you can choose to treat the sale of your vehicle as non-taxable if:

• you have not previously claimed a GST deduction for the vehicle
• the vehicle was not purchased or used for the main purpose of making taxable supplies
• the vehicle was not purchased as a zero-rated supply (there's an exception if you make a debit adjustment before you sell the vehicle for the GST you would have been charged if the sale to you was not zero-rated).

If you are not registered for GST, the GST rules will generally not apply to the sale of your vehicle. This will be the case unless you intend to make supplies of more than $60,000 in the next 12-month period.