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

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).

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