- Interpretation statement discusses who can group register under s 55 of the Goods and Services Tax Act 1985
- Group registration allows related companies to be treated as a single entity for GST purposes
- Criteria for group registration includes common control and financial interdependence
- Group registration can provide administrative simplification and tax benefits for related companies
Source: taxtechnical.ird.govt.nz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
