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IR1089
Accountants and the CRS
As an accountant you should consider whether you or your clients have obligations under the Common Reporting Standard (CRS).
IR713
Application for private ruling
About this Guide Use this form to apply for a private ruling on a proposed, current, or completed arrangement. Private rulings are binding only in respect of the arrangement identified in them. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important…
IR713A
Application for private ruling on transfer pricing arrangement – additional declaration
About this Form The application should be submitted along with a completed Application for Private Ruling – IR713 form and Application for Private Ruling on Transfer Pricing Arrangement – Additional Declaration – IR713A form. When to use this form This declaration is for completion by all taxpayers applying for a ruling on a proposed, current…
IR1084
Application of FATCA to collective investment vehicles guidance notes
About this Guide Application of Foreign Account Tax Compliance Act (FATCA) to collective investment vehicles guidance notes.
IR1033
Automatic Exchange of Information
About this Guide Go to our Automatic Exchange of Information – IR1033 factsheet to find out more about your obligations if you hold or control financial accounts.
IR1250
BEPS disclosure preparation
About this Form To support the new rules, including the expanded information collection powers applying to large multinational groups, we have introduced the Base Erosion and Profit Shifting (BEPS) disclosure. You should complete this if the hybrid and branch mismatch rules, or interest limitation rules, apply to you in income years beginning on or after…
IR1220
Common Reporting Standard obligations – For account holders and financial institutions
The Common Reporting Standard (CRS) is an Organisation for Economic Co-operation and Development (OECD) initiative to combat global tax evasion.
IR1032
Country-by-country report
Country-by-country reporting requirements have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting.
IR1049
CRS: Due Diligence & Reporting Obligations
This form is intended to provide operational advice in the New Zealand context, for financial institutions that are implementing the CRS, and others who may have CRS (and FATCA) obligations.
IR1055
DIMS providers, Custodians and the CRS
As a Discretionary Investment Management Services (DIMS) provider, Custodian used by a DIMS provider, or Customer of a DIMS provider, you should consider whether you have obligations under the Common Reporting Standard (CRS).
IR1053
Family Trust obligations under the CRS
This guide helps you with the Common Reporting Standard as a reporting NZ financial institution family trust and/or an account holder.
IR1085
FATCA recalcitrant account holder guidance
This guidance is for Reporting New Zealand Financial Institutions (Reporting NZFIs) carrying out Foreign Account Tax Compliance Act (FATCA) due diligence and reporting under New Zealand’s FATCA Inter-Governmental Agreement (IGA) with the United States.
IR1081
FATCA registration guidance notes
These notes help you register for the Foreign Account Tax Compliance Act (FATCA) with IRD.
IR1086
FATCA status of NZ trusts that are not U.S. persons
This guide explains the FATCA status of NZ trusts that are not U.S. persons.
IR1083
FATCA U.S. reportable accounts guidance notes
Use these notes to find out FATCA status if you’re U.S. reportable accounts.
IR900
Foreign trust annual return
To remain eligible for the tax exemption, the contact trustee of the New Zealand Foreign Trust must submit an Foreign trust annual return – IR900 for each return year after registration.
IR607A
Foreign trust connected persons schedule
This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.
IR607
Foreign Trust Registration Form
Use this disclosure form if you administer a foreign trust.
IR900A
Foreign trust settlements and distributions schedule
This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.
IR1048
Guidance on the Common Reporting Standard for Automatic Exchange of Information
The CRS is a global framework for the collection, reporting, and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.
IR461
Guide to foreign investment funds and the fair dividend rate
This guide explains the tax rules relating to FIFs. Investors who have certain types of offshore investments may have FIF income.
IR1050
Is the entity a Reporting NZ Financial Institution?
The CRS is a global framework for the collection, reporting and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.
IR1052
Is the Trust a Reporting NZ Financial Institution?
If a financial institution is a Reporting NZFI, it must identify accounts held by account holders who are foreign tax residents and, in certain circumstances, entities that are controlled by foreign tax residents.
IR292
New Zealand tax residence
This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.
IR886
New Zealand tax residence questionnaire
Form to use to let us know you are leaving or have left New Zealand so that we can advise you of your tax residence status and if you have any further New Zealand tax obligations.
IR3NRG
Non-resident income tax return guide
You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand.
IR3NRN
Non-resident income tax return notes
These notes help you fill in your Non-Resident Individual Tax Return (IR3NR). You need to file your IR3NR by 7 July unless you have a tax agent or an extension of time.
IR3NR
Non-resident individual tax return
You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.
IR523
Non-residents claiming GST in New Zealand
This factsheet explains the change that allows non-resident businesses to register for GST and claim GST paid on New Zealand business expenses.
IR464
Overseas donee status request form
If you are a New Zealand charity whose purposes are mainly overseas, you can apply for overseas donee status.
IR995
Overseas income questionnaire
Use this questionnaire to find out what types of overseas income your client has so you can advise them correctly about their tax obligations and responsibilities in New Zealand.
IR257
Overseas pensions and annuity schemes
This guide contains information on the taxation of foreign superannuation lump sums and overseas pensions.
IR860
Portfolio Investment Entity Guide
If you’re an overseas investor, you can be a non-resident investor or a notified foreign investor (NFI). Portfolio investment entity (PIE) income is taxed differently depending on your situation.
IR1090
Provision of US TINs
This guide tells your obligations if you hold or control New Zealand financial accounts.
IR307
Schedule of beneficiary’s estate or trust income
Any beneficiary who receives income or certain distributions from either a foreign trust or a non-qualifying trust must fill in this form. It helps IRD make sure that these distributions are taxed correctly in the hands of beneficiaries.
IR462
Settlors of trusts disclosure
Use this form to disclose a settlement of a trust.
IR110
Statement of assets and liabilities
You must show all the assets and liabilities of both you and any dependent children. This includes overseas assets and liabilities.
IR1069
Tax agents’ guide for migrants and returning New Zealanders
This guide helps tax agents advise clients about the New Zealand tax system and tax on international income.
IR486
Tax sparing disclosure return Income
About This Form This return is for the disclosure of tax sparing credits claimed under double tax agreements. The period for which disclosure is required is the accounting period corresponding with any income year ending on 31 March. When to Use This Form Any company or other person who has claimed a foreign tax credit…
IR295
Taxes and duties
About This Guide This guide gives you an introduction to the different kinds of taxes Inland Revenue collects in New Zealand. We’ve written it mainly for new residents and potential immigrants to New Zealand. We also explain the following social assistance programmes that we administer: • Child support – money paid by a parent not…
IR1087
Trusts guidance notes
About This Guide 1. The HIRE Act 2010 introduced legislation requiring financial institutions outside of the United States (“U.S.”) to provide details relating to U.S. citizens’ financial accounts to the U.S.’s Internal Revenue Service (“IRS”). 2. The Intergovernmental Agreement (“IGA”) between the U.S. and New Zealand to improve international tax compliance and to implement FATCA…