Confirm registration and treatment before changing a price
| Question | Reviewed source boundary | Planning action |
|---|---|---|
| Does registration need review? | Inland Revenue records NZ$60,000 last-12-month and expected-next-12-month tests, plus the case where GST is already added to prices. | Use the registration owner and stop without a confirmed status. |
| Which rate and fraction are used? | Inland Revenue records 15% and 3/23 for a confirmed GST-inclusive amount. | Apply only after supply treatment is confirmed. |
| Does this article make a legal display claim? | No Commerce Commission evidence or dependency is approved here. | Do not infer a price-display or consumer-law requirement. |
Ordered local decision path
- Confirm registration and GST treatment outside this article. (not complete)
- Stop at the registration owner when status or treatment is unresolved. (not complete)
- Label final customer amount, GST component, retained revenue and GST-exclusive cost in NZ$. (not complete)
- Compare adding GST with holding the final price without choosing a winner. (not complete)
- Run validation, rounding and outputs only in the New Zealand planner. (not complete)
- Refresh when either Inland Revenue dependency or the tool semantic contract changes. (not complete)
Separate customer price, tax and retained revenue
GST component in a confirmed 15%-inclusive final price = final price × 3/23; retained revenue = final price − GST component
- final price
- GST-inclusive customer amount in the confirmed scenario (NZ$) — user-entered scenario
- 3/23
- Reviewed fraction for a confirmed 15%-inclusive final price (ratio) — Inland Revenue official source
- retained revenue
- Customer amount before GST and before other costs (NZ$) — calculated scenario basis
Use this identity only after registration, supply treatment and rate or class have been independently confirmed for the actual transaction.
Confirmed local scenario
This reproducible example is not a benchmark, forecast, personalised tax calculation or recommendation to absorb or pass on tax.
| Confirmed scenario | Final customer amount | Tax component | Retained revenue before tax | Tax-exclusive cost basis | Interpretation |
|---|---|---|---|---|---|
| Retain NZ$100 and add confirmed 15% GST | NZ$115.00 | NZ$15.00 | NZ$100.00 | NZ$60.00 | Customer price rises; retained basis is unchanged. |
| Hold final price at NZ$100 | NZ$100.00 | NZ$13.04 | NZ$86.96 | NZ$60.00 | Retained revenue falls; test the margin effect in the planner. |
Run the confirmed scenario and choose the next review
Use the exact registered owners
- New Zealand GST Registration Decision Tool
Review a supported New Zealand GST registration scenario and the resulting customer price and retained margin
- New Zealand GST-aware Pricing Planner
Set a retained margin and displayed price under confirmed New Zealand GST treatment
- Target Margin & Pricing Planner
Set a price for a target gross margin
Local questions and limitations
- Should an unregistered business add GST?
- This article does not tell an unregistered business to add GST. Confirm status and treatment first.
- When does 3/23 apply?
- Only to a confirmed 15%-inclusive amount in the bounded scenario.
- Does this explain New Zealand price-display law?
- No. No Commerce Commission claim or dependency is included.
Reviewed official sources
- Registering for GST — New Zealand Inland Revenue: Reviewed NZ$60,000 registration-test boundary.
- Calculating GST — New Zealand Inland Revenue: Reviewed 15% rate and 3/23 inclusive-price fraction.