New Zealand Inland Revenue has published two draft interpretation statements on GST Grouping for Companies, which explains how the GST grouping rules apply to companies, and GST - Who can group register?, which considers who can group register under s 55 of the Goods and Services Tax Act 1985. The summary and introduction of the respective interpretation statement are as follows. The deadline for comments is 14 September 2023.
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GST Grouping for Companies - Summary
This Interpretation…