Income tax

ACCOUNTING RESOURCES

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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…

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