ACCOUNTING RESOURCES

AD164 summarises common New Zealand household living costs and helps IRD assess non-discretionary expenditure when collecting debt.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

AD264 explains New Zealand GST obligations for overseas suppliers of low-value goods to New Zealand consumers.

AD265 explains the information transporters and customs brokers may need to provide so GST on low-value imported goods is not collected again at the border.

AD266 explains reasonable currency-conversion methods for determining the New Zealand-dollar customs value of low-value imported goods.

Use IRD’s current public register and guidance for RWT exemption information.

Use GST101A to file a GST return, including sales and income, purchases and expenses, and any credit or debit adjustments.

Use GST103B to file a GST return and calculate provisional tax when using the GST ratio option.

Use IR3 to report individual income, eligible expenses and tax credits for the tax year. File through myIR or use the paper return as an optional filing method.

Use IR3B to summarise business income, expenses and net profit or loss for the relevant income year. Attach it to the applicable income tax return.

Use IR3F to summarise farming income, deductible expenses and net farming income or loss. Attach it to the applicable income tax return.

Use the May 2026 IR3G guide to check whether you need to file an IR3 and how to complete it. File by the applicable due date.

You may need to use IR3NR to report New Zealand-sourced income if you were a non-resident taxpayer for the full income year. File through myIR or use the downloadable return.

Use the March 2026 IR3NRG to check whether a full-year non-resident needs to file an IR3NR and how to complete it.

Use IR3R to report the income, deductible expenses and net result for each rental property. Complete a separate form for each property.

Use IR4 to file a company’s income tax return. Active New Zealand-resident companies generally file each year; LTCs use IR7.

Use IR4GU to complete the 2026 IR4 company income tax return and annual imputation return. Check the guide for current requirements and calculations.

Use IR4J to report annual or interim movements in a company’s imputation credit account. Check the correct income year before filing.