In practice this means that the GPCNZ holds different views to the PCANZ on the Bible, salvation, the gospel, preaching, homosexuality and the ordination of women.

In February, 2003 a fully fledged denomination with common constitution called Grace Presbyterian Church in New Zealand was formed.

"[2] It confesses the truth of the Trinity, the centrality of Jesus, the unconditional and yet particular love of God the Father, and the irresistible calling, present power and ministry of The Holy Spirit.

In relation to abortion, it maintains that the Bible does not distinguish between prenatal and postnatal life.

Grace Theological College is a non-denominational institution for leaders of churches in the evangelical and Calvinist tradition.