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Guidance: Understanding GST Grouping Rules for Companies

  • Interpretation statement explains consequences of GST grouping for companies
  • Contains examples illustrating how GST grouping rules apply to different scenarios
  • Discusses specific compliance and administrative rules for GST groups

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.

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