Income tax

ACCOUNTING RESOURCES

ALL A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

IR1054

Accounting income method (AIM)

About this Guide This factsheet explains the AIM provisional tax option, who can use it, and how it can benefit you. What you will need AIM works through AIM-capable accounting software. It calculates your provisional tax payments for you, all you have to do is keep your financial records up to date.

IR215

Adjust your income for Working for Families and student loans

About this Form Use this form to calculate your business adjustments for Working for Families tax credits purposes. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the…

IR4J

Annual imputation return

About this Form This form is used to file the company’s imputation return separately from your income tax return. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save…

IR4JG

Annual imputation return guide

About this Guide This guide is to help you complete the Annual Imputation Return – IR4J. When to use this guide Most New Zealand-resident companies, unit trusts, producer boards and cooperatives must file an imputation return each year. The following bodies do not have to file imputation returns: non-resident companies trustee companies (but not group…

IR719

Application for a higher maximum pooling value

About this Form Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value. When to use this form If you depreciate your assets using the pooling method there is a statutory pooling value of $2,000 for each asset. However, you can apply for…

IR260A

Application for a provisional depreciation rate

About this Form You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Use this form to apply for…

IR260B

Application for a special depreciation rate

About this Form You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Use this form to apply for…

IR451

Application for exemption from resident withholding tax (RWT) on interest and dividends

About this Form Form to use to apply for a certificate of exemption from resident withholding tax. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information…

IR67A

Approved issuer levy

About this Form Use this form for paying your approved issuer levy. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form….

IR620

Associated persons definitions for income tax purposes

About this Guide A guide to associated persons definitions for income tax purposes. When to use this guide If you’re associated with someone in the property industry – you’re an associated person. This means you may have to pay tax on all or some of your property transactions, even if you’re not personally a property…

IR1255

Boarder or home-stay student – Standard costs worksheet

If you have income from home-based boarders or home-stay students, you can use this worksheet (IR1255) to work out if you need to pay tax on the income.

IR308

Branch equivalent tax account return

About this Form A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC). This form can be completed on-screen by typing content directly into the PDF document. Once you have completed…

IR456

Choose your RWT deduction rate

About this Form Use this form to choose the rate that RWT is deducted from your interest. When to use this form If you receive interest from a person or organisation, resident withholding tax (RWT) is usually deducted from those interest payments before they are credited to you. This might be interest from financial institutions…

IR9N

Clubs or societies income tax return notes

About this Guide This guide is notes and worksheet for Income tax return: Clubs or societies (IR9). What you will need For further information about completing your return see Clubs or societies tax return guide (IR9GU).

IR9GU

Clubs or societies return guide

About this Guide Use this guide to help you complete the Income tax return: Clubs or societies (IR9). When to use this guide All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income. If your organisation has a certificate of exemption from resident withholding tax on…

IR4N

Companies income tax return notes

About this Guide This guide is notes and worksheet for Income tax return: Companies (IR4). What you will need For further information about completing your return see Company tax return guide (IR4GU).

IR4S

Company shareholders’ details

About this Form This form is for details of the shareholders, directors or relatives, and the associated company’s IRD number. When to use this form Use this form to fill out the shareholders’ details, then attach this form to the top of page 6 of the company’s IR4 income tax return. What you will need…

IR4GU

Company tax return guide

About this Guide Use this guide to help you complete your company’s income tax and annual imputation returns. When to use this guide All active New Zealand resident companies must file an income tax return each year. Body corporates (registered under the Unit Titles Act 1972) and unit trusts must complete an IR4 income tax…

IR406

Conduit tax relief account return

About this Form A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders. When to use this form Complete this form only if the dividend withholding payment…

IR495

Consolidated groups – general elections

About this Form This service can be used to make a number of elections within a consolidated group. When to use this form Use this form to make one or more of the following elections: Election to join an existing consolidated group Election to leave a consolidated group Change of the nominated company of a…

IR260

Depreciation – a guide for businesses

About this Guide You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide explains how businesses claim…

IR253

Education centres

This guide explains your tax obligations if you’re involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.

IR463

Election to pay income tax on trustee income

Use this form to elect to pay income tax on the trustee income of foreign or non-qualifying trusts. Making this election means that the trust becomes a qualifying trust.

IR268

Entertainment expenses

About this Guide This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST. When to use this guide If you are a business learn here all the things that you need to know when claiming…

IR6B

Estate or trust beneficiary details

This form outlines details of income for each beneficiary of an estate or trust for a given year. It is an attachment to the Income tax return: estate or trust (IR6).

IR6N

Estate or trust income tax return notes and worksheet

Estate or trust return notes and worksheet – IR6N helps you file Income tax return: Estate or trust – IR6.

IR6G

Estate or trust return guide

This guide will help administrators of estates and trusts fill in their Income tax return: Estate or trust (IR6).

IR197

Exemption from non-residents contractors tax

Use this form if you are a non-resident contractor and you are wishing to apply for a certificate of exemption from withholding tax in New Zealand.

IR3F

Farming Income

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

IR4D

FDP (foreign dividend payment) account return

This return is used to declare your company’s dividend withholding payments.

IR10

Financial statements summary

Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don’t have to be included, although they may be requested later.

IR444

Foreign Loss Election or Revocation

Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses.

IR341

Four-weekly and monthly PAYE deduction tables

Employers must deduct PAYE from the earnings of employees. This booklet tells you how to work out the amount of PAYE to deduct. These four-weekly and monthly PAYE tables should be used for pay periods between 1 April 2021 and March 2022.

IR265

General depreciation rates

You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.

IR249

Grants and subsidies

This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you’re running individually or with a group.

IR44E

Group investment fund return

Use this return to file details of the taxable income for a group investment fund.

IR855

Guide for resident individuals who invest in PIEs

This factsheet helps you understand your tax obligations as a resident individual when investing in a portfolio investment entity (PIE).

IR267

Historic depreciation rates – For assets acquired before 1 April 2005

If you have assets acquired on or before 1 April 2005, learn here what the historic rates are for claiming the depreciation on those assets.

IR475

Imputation group maintenance form

Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.

IR274

Imputation: A guide for New Zealand companies

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

IR7

Income tax return Partnerships and look-through companies (LTCs)

About this Guide This return records the income details for your partnership for the period 1 April 2019 to 31 March 2020. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be…

IR44

Income Tax Return Registered Superannuation Funds

About this Guide Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds’ return guide 2020 (IR44G) for further information. When to use this guide All superannuation funds registered with the Government Actuary must file an IR44 return. If your…

IR9

Income tax return: Clubs or societies

Use this return to file your club or society yearly income and expenses information for the 2021 income year, from 1 April 2020 to 31 March 2021.

IR4

Income tax return: Companies

About this Guide Complete this return if you are a company and you need to file an IR4 tax return for the year 2020 (1 April 2019 to 31 March 2020). You can also complete this online. When to use this guide A non-active company is a company that has: not derived any gross income…

IR8

Income tax return: Maori authorities

About this Guide Use this return to file your Maori authority yearly income and expenses information for the 2020 (1 April 2019 to 31 March 2020) income year. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it…

IR3G

Individual income tax return guide

This guide helps you fill in your IR3 return. If you received any other income apart from salary, wages, interest, dividends and/or taxable Maori authority distributions, you must file an IR3 return.

IR858

Information for non-residents who invest in PIEs

This factsheet helps you understand your tax obligations as a non resident when investing in a portfolio investment entity (PIE).

IR439

Interest in a foreign investment fund disclosure schedule (accounting profits method)

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you…

IR440

Interest in a foreign investment fund disclosure schedule (branch equivalent method)

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. When to use this guide Calculate here…

IR441

Interest in a foreign investment fund disclosure schedule (comparative value method)

About this Guide If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or…

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