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AW
Aroha Wellness Studio
IRD 131-557-902 · GST 101 · Jan–Feb 2026 · 2-monthly · payments basis
Awaiting your approval
?
Is this right? The agent prepared a $3,910.20 GST refund. It's confident on 140 of 142 sales and 86 of 88 purchases, but 2 items need your decision before filing.
Prepared by agent · run #A-2291
14 Mar 2026, 04:12 NZDT · model gst-prep-4 · 230 transactions reconciled to Xero & bank
Reconciled · bank matched 100%

GST 101 return: figures amounts in NZD

5
Total sales & income (incl. GST)
142 sales invoices · View transactions
$48,210.00
6
Zero-rated supplies
No exports or going-concern sales this period
$0.00
8
GST collected on sales (output tax)
3/23 of Box 7 · View calculation
$6,288.26
13
GST on purchases (input tax) 2 flagged
88 purchases · Collapse evidence
$10,198.46
Agent reasoning. 86 of 88 purchases categorised with high confidence and matched to bank. Two items couldn't be settled automatically and are raised as exceptions: a large asset purchase and an entertainment expense with a possible 50% adjustment. Figures below include the full claim; your decision may reduce input tax.
Top contributing transactions · sorted by GST amount
DateSupplierCategoryAmount (incl GST)GSTSource
04 Feb Pilates Equipment Co large asset
3× reformer machines
Capital: equipment $14,950.00 $1,950.00 Xero bill #4471
+ invoice PDF
28 Feb Mindful Property Ltd
Studio rent · Jan–Feb
Rent: premises $5,520.00 $720.00 Xero bill #4503
19 Feb Hummingbird Restaurant entertainment
Team dinner, 6 staff
Entertainment $494.50 $64.50 Bank + receipt
12 Jan Wellington Power
Electricity
Utilities $642.00 $83.74 Xero bill #4460
+ 84 more purchases · all matched to bank & categorised Show all
15
GST refund due to client
Output tax $6,288.26 − Input tax $10,198.46
−$3,910.20

Reconciliation & checks 7 of 7 passed

Bank reconciliation100% matched
GST on sales recalculated3/23 ✓
No duplicate invoices142 unique
Prior period continuityopening ✓
All suppliers GST-registered88 ✓
Refund > $2k, IRD may reviewnote
What I'm unsure about 2
1.Claim full GST on the $14,950 reformer machines?
Large capital purchase: $1,950.00 input tax. Used for the studio's taxable classes, so likely fully claimable, but it's well above this client's usual spend and changes the refund materially.
Agent confidence72% · medium
2.Apply the 50% entertainment adjustment?
Staff dinner at Hummingbird Restaurant: $64.50 GST. Entertainment is often only 50% claimable. I've claimed it in full pending your call; halving it reduces the refund by $32.25.
Agent confidence38% · low
Your decisions are logged to the audit trail and improve future categorisation.
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ClientAroha Wellness Studio
PeriodJan–Feb 2026
FormGST 101
Filing asJana Mökönen
GST refund−$3,910.20
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