Topics
Series
Concept
Name
Economically Significant Enterprise
en-NZ
Description
An enterprise which meets at least one of the following criteria: has greater than $30,000 annual GST expenses or sales; has more than two full-time equivalent paid employees; is in a GST-exempt industry except residential property leasing and rental; is part of a group of enterprises; is a new GST registration that is compulsory, special or forced (this means the business is expected to exceed the $30,000 boundary.); is registered for GST and is involved in agriculture or forestry.
en-NZ