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Group Registration under GST – Authorities provide Fact Sheet

  • 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.

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