- Fact sheet accompanies IS 24/03: GST – Who can group register?
- Considers who can group register under s 55 of the Goods and Services Tax Act 1985 (GSTA)
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.
