Kieran's Puzzle

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Across
  1. 4. Who ultimately pays the GST?
  2. 5. What was the initial GST rate when it was first introduced in percentage?
  3. 7. What was the GST rate from 1989 to 2010 in percentage?
  4. 9. What must a business do if its annual income is more than NZD 60,000?
  5. 10. Along with services, what does GST apply to?
  6. 12. Above what annual income in NZD must a business register for GST?
  7. 16. When was GST first introduced at 10%?
  8. 19. In which year was the GST rate increased to 12.5%?
  9. 20. GST is included in the what of goods and services?
Down
  1. 1. Along with goods, what does GST apply to?
  2. 2. Which government department is responsible for collecting GST?
  3. 3. What is the current GST rate in New Zealand in percentage?
  4. 6. After how many months does a business have to file a GST return if it's on the longest filing frequency?
  5. 8. In which year was the GST rate increased to the current rate?
  6. 11. Who collects GST on behalf of the government?
  7. 13. Another option for how frequently a business can file GST returns in months.
  8. 14. One of the options for how frequently a business can file GST returns.
  9. 15. What type of goods, in addition to local goods and services, is GST applied to?
  10. 17. What happened to the GST rate in 2010?
  11. 18. What document must a GST-registered business provide to customers?