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

IR106

Acknowledgement of parentage

About this Form To acknowledge to Child Support you are the father of a child, if no other proof exists you need to complete the IR106 form. When to use this form Use this form […]

IR215

Adjust your income for Working for Families and student loans

About this Form Use this form to calculate your business adjustments for Working for Families tax credits purposes. This form can be completed on-screen by typing content directly into the PDF document. Once you have […]

IR4J

Annual imputation return

About this Form This form is used to file the company’s imputation return separately from your income tax return. This form can be completed on-screen by typing content directly into the PDF document. Once you […]

IR4JG

Annual imputation return guide

About this Guide This guide is to help you complete the Annual Imputation Return – IR4J. When to use this guide Most New Zealand-resident companies, unit trusts, producer boards and cooperatives must file an imputation […]

IR8J

Annual Māori authority credit account return

About this Form This form is used to file the Maori authority credit account returns separately from your income tax return. This form can be completed on-screen by typing content directly into the PDF document. […]

IR719

Application for a higher maximum pooling value

About this Form Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value. When to use this form If you depreciate your assets […]

IR260A

Application for a provisional depreciation rate

About this Form 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 […]

IR260B

Application for a special depreciation rate

About this Form 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 […]

IR451

Application for exemption from resident withholding tax (RWT) on interest and dividends

About this Form Form to use to apply for a certificate of exemption from resident withholding tax. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed […]

IR105

Application for Prisoner and hospital patient exemption

About this Form If you are a hospital patient or prison inmate and you want an exemption from paying child support or spousal maintenance you can use this form. When to use this form Use […]

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 […]

IR714

Application for product ruling

About this Form Use this form to apply for a product ruling on a proposed, current, or completed arrangement. Product rulings are binding only in respect of the arrangement identified in them. This form can […]

IR712

Application for status ruling

About this Form Use this form if there has been legislative amendment to the taxation laws applying in a private or product ruling you have applied for and obtained. This form can be completed on-screen […]

KS5

Application for withdrawal of initial KiwiSaver contribution on the grounds of significant financial hardship or serious illness

About this Form This form can be used to apply for a refund of KiwiSaver contributions held by Inland Revenue on the grounds of significant financial hardship or serious illness. This form can be completed […]

IR67A

Approved issuer levy

About this Form Use this form for paying your approved issuer levy. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important […]

IR395

Approved issuer levy guide

About this Guide This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax. When to use this guide If you pay interest to a non-resident lender, and want […]

IR129

Authorisation not to collect child support or domestic maintenance

About this Form Form to use if you are entitled to receive child support or domestic maintenance payments but you do not want us to collect payments from the paying parent. When to use this […]

IR586

Automatic payment authority form

About this Form This form enables you to establish an automatic payment from your nominated bank account to Inland Revenue. The payments can be for a range of taxes including income tax, GST and FBT. […]

IR308

Branch equivalent tax account return

About this Form A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign […]

IR315

Business cessation

About this Form A form for businesses that officially cease trading to use to finalise their tax liabilities. In most cases your business can be ceased over the phone. This is faster than printing the […]

IR313

Buying and selling residential property

About this Guide This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need […]

IR261

Direct selling

About this Guide Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a […]

IR798

E-File registration

About this Guide Use this service to find out about Inland Revenue’s electronic filing system for tax agents and to register for E-File. When to use this guide If you are a tax agent and […]

IR344

Employer information amendments

About this Form Form to use when making changes to employer monthly schedules that have been filed. The form also includes claims for KiwiSaver and complying fund employer tax credits. This form can be completed […]

IR348

Employer monthly schedule

About this Guide Form to list your employees’ deductions details. 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 […]

IR268

Entertainment expenses guide

About this Guide This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST. When to […]

IR10

Financial statements summary – IR10

About this Form Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don’t have to be included, although they may be requested later. This […]

IR10G

Financial Statements Summary Guide 2020 – IR10G

About this Guide This guide will help you complete the Financial Statements Summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don’t […]

IR409

Fringe benefit tax guide

About this Guide Guide explaining the FBT responsibilities of employers. When to use this guide Use this guide to help you with your tax responsibilities if you fall under the following four main groups of […]

IR420

Fringe benefit tax quarterly return

About this Form Return for employers who file quarterly FBT returns. You can also complete this online. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed […]

IR195

Gift duty guide

About this Guide This guide provides an in-depth explanation of gift duty. It’s aimed at tax and legal practitioners who are filling in gift statements on behalf of their clients and it includes references to […]

IR235

GST and provisional tax quick reference summary sheet

About this Guide A quick reference guide to GST and provisional tax. It shows you how and when they must be paid. When to use this guide Use this guide if you’re registered for GST […]

IR375

GST Guide

About this Guide This guide is for all businesses and organisations that charge GST and need information about how to do this. When to use this guide If you are a person or organisation who […]

IR6

Income tax return: Estate or trust

About this Form If you are an administrator of a trust or estate you can use this form to file your Income tax return: Estate or trust (IR6). This form can be completed on-screen by […]

IR3G

Individual income tax return guide

About This Guide This guide helps you fill in your IR3 return. When to use this guide If you received any other income apart from salary, wages, interest, dividends and/or taxable Maori authority distributions, you […]

IR3

Individual tax return

About this Form Use this form to complete your individual tax return. You can also complete this online. This form can be completed on-screen by typing content directly into the PDF document. Once you have […]

IR595

IRD number application – resident individual

About this Form You can complete this form to get an individual IRD number. When to use this form Use this form to apply for an IRD number for an individual only. If you need […]

IR596

IRD number application – non-individual

About this Form You can complete this form to get an IRD number for your organisation. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the […]

KS2

KiwiSaver deduction form

About this Guide This form is for an employee to provide their details to an employer. When to use this guide Use this form to provide your details to your employer if you are: • […]

KS3

KiwiSaver Employee Guide

About This Guide Explaining and giving information  to new KiwiSaver member who are qualifying to join KiwiSaver, and how to making a regular contribution to KiwiSaver.   When to use this guide If you want […]

KS4

KiwiSaver Employer Guide

About this Guide Explains your role and obligations when implementing KiwiSaver in your workplace. We will send you a copy of this guide when you register with us as an employer.   When to use […]

KS10

KiwiSaver opt-out request

About this Guide This form is for new employees who are subject to automatic enrolment and want to opt out of KiwiSaver. You can also complete this online. When to use this guide Use this […]

IR8G

Maori authorities’ tax return/Annual Maori authorities’ credit account return guide

About this Guide Use this guide to help you complete the Income tax return: Māori authorities (IR8). When to use this guide All Māori authorities must file a tax return each year, so use this […]

IR292

New Zealand tax residence

About this Guide 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. When to use this guide Use […]

IR886

New Zealand tax residence questionnaire

About This Guide 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 […]

IR3NR

NON-RESIDENT income tax return – 2020

关于此表格 如果您一直没有在新西兰, 并且在2007年4月1日至2008年3月31日之间获得任何来自新西兰的收入,那么您就需要填写此表格进行申报。 您可以在PDF文件上直接进行填写。由于这种填写方式是不可以进行保存的,所以请您完成填写后务必进行打印。   何时使用此表 请您参读非税务居民IR3NR指南(IR3NRG)http://www.pas2008.co.nz/down/2008_06/08060913292226.pdf 来判定您是否需要填写IR3NR表格。 您需要准备什么材料? 您的税号 您的联系方式 您在新西兰缴纳的任何利息及所得利息详细资料 您在新西兰交付的任何股息及所得股息详细资料 您总共的课税扣除以及非税务局民代扣所得税缴纳资料 在新西兰有任何其他课税减免的收入 新西兰的任何合伙经营收入 新西兰任何地产或信托收入 新西兰任何房屋出租,自雇经营的收入或其他收入 任何开支 任何净收入的显示 任何来自“LAQC”的亏损 如果您有资格申请退税(如果您在新西兰工作),那么需要提供您的个人退税详细资料 完成之后 请您将完成后的表格打印出来,签字并将表格寄到您附近的税务局。 如果您愿意,可以将以上资料进行复印作为保留。  

IR3NRG

Non-resident income tax return guide

About this Guide This guide helps you fill in your Non-Resident Individual Tax Return (IR3NR).   When to use this guide You must complete and send in an IR3NR if you were a non-resident for […]

IR3NR

Non-resident individual tax return

About this Guide You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources. This form can be completed on-screen by typing content […]

IR67S

NRWT on interest, dividends and royalities reconciliation statement

About this Guide This reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year. This form can be completed on-screen by typing content directly into […]

IR67SG

NRWT reconciliation statement guide

About this Guide Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement.   When to use this guide Use this guide to help you prepare the IR67S […]

340

Overseas social security pensions

About this Guide If you are a New Zealand tax resident, generally you will have to pay income tax on your overseas social security pension in New Zealand. This guide explains the tax obligations for […]

IR880

Paid parental leave application for an employee

About this Guide This form is for applying for paid parental leave payments, if you’re an employee taking parental leave from your job. This form also provides information for employees on paid parental leave and […]

IR240

Penalties and interest

About this guide As a taxpayer you are expected to meet certain standards when managing your tax affairs. There are penalties for not meeting the legal standards. This guide tell you what your obligations are […]

IR289

Provisional Tax Guide

About this Guide Tells you what provisional tax is, and how and when it must be paid. When to use this guide We’ve written this booklet to explain provisional tax. We’ve included information for individuals […]

IR316

Provisional tax quick reference summary sheet for small business

About this Guide A quick reference guide to provisional tax and how and when it must be paid. When to use this guide Use this guide to find out if you have to pay provisional […]

IR435

Qualifying companies

About this Guide A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by […]

989

Registration of voluntary agreement for child support

About this Guide Use this form to register or make changes to a voluntary agreement.   When to use this guide Use this form when you: have agreed on an amount of child support with […]

IR183

Relationship property dispositions

About this Guide This form is used to let us know of any settlements you’ve made under the Property Relationships Act 1976.   When to use this guide Complete this form when you’ve made a […]

IR3R

Rental income – IR3R

About this Guide Complete this form for each property you rent out. This form can now be completed online if you file your IR3 return online. This form can be completed on-screen by typing content […]

IR264

Rental Income Tax Return Guide

About this guide This guide provides a detailed explanation of landlord how to file the rental income tax return. This guide is important for home owners who own one or more rental properties or have […]

496

Smart business guide

About this Guide A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.   When to use this guide This guide contains information on: what records to keep and […]

IR330

Tax code declaration

About this Guide Form for employees to complete when starting their job or changing their tax code. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed […]

394

Tax contextual information disclosure form

About this Guide Use this form if you have been required by Inland Revenue to provide “tax contextual information” from tax advice documents that are subject to a claim of non-disclosure. The tax contextual information […]

389

Visitor’s tax guide

About this Guide This booklet explains tax obligations for people visiting New Zealand.   When to use this guide If you are visiting New Zealand, use this booklet to help work out what your tax […]

IR978

What are Working for Families Tax Credits? (Chinese Version)

About this guide This is the Chinese version of the Working for Families Tax Credits. Working for Families Tax Credits are an entitlement for families with children. There are four payment types and you may […]