Assessment Matters
GST and Examinations in 2010
A2010/012 - 27 Jul 2010
You will be aware that from 1 October 2010, GST will increase from 12.5 percent to 15 percent.
If a GST calculation is required in an examination in 2010, the rate that candidates should use will be stated within the paper. If a candidate uses the wrong rate of GST for a question where the calculation of GST is involved, it will be allowed for by the markers to ensure students are not disadvantaged.
Enquiries
Please refer any enquiries relating to this circular to
Christine Pallin
National Assessment Facilitator
Telephone: 04 463 3298
Fax: 04 463 3113
Email: christine.pallin@nzqa.govt.nz
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