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

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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