This guide helps tax agents advise clients about the New Zealand tax system and tax on international 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…

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…

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…