All Accounting Categories
Change of circumstances
About this Form If you have any new or updated information for us about a change in your child support circumstances you need to complete the IR116 form. You can also complete this online. When to use this form You’ll be able to update 1 or all of: your contact details your relationship details the…
Charitable and donee organisations
About this Guide Charitable organisations have a number of tax obligations. This guide explains these obligations to you and tells you where you can find further information. It includes information about which taxes your organisation will have to deal with, what tax exemptions are available to charities and approved donee organisations, and the criteria an…
Child support – estimating your income
About this Guide Information on how, if you are a paying parent, you can estimate your income. When to use this guide If your income drops by 15% or more compared to the income used for your assessment, you may be able to estimate your income for child support. What you will need You need…
Child support – non-parent carers
About this Guide This factsheet tells you how someone can qualify as a child’s non-parent carer and apply for child support. When to use this guide You’re a non-parent carer if you provide care for a child but you’re not the child’s parent, eg: a guardian a grandparent another family member a family friend any…
Child support – voluntary agreements
About this Guide Inland Revenue encourage parents and carers to negotiate their own child support agreements. When to use this guide If parents and carers can agree on child support, but would like Inland Revenue to administer it for them, they can register their voluntary agreement.
Child support review – response by other party
About this Form Use this form to send a response to a child support review. Liable parents and receiving carers can use this form to give information for the hearing. What you will need You’ll need your: IRD number current address contact details. For the future hearing, decide whether you want to: attend bring a support person have…
Child support review – statement of financial position
This form will provide information about your financial position to enable the review officer to determine the effects of any change to the child support assessment.
Child support – hospital patients
About this Guide Sets out the child support responsibilities of paying parents who are long-term hospital patients. When to use this guide If you are a paying parent who is a long-term hospital patient you may be able to stop or reduce your child support payments while you’re in hospital.
Child support – prisoners
About this Guide If you’re a liable parent who is currently in prison, you may be able to stop or reduce your child support payments. Read this factsheet to find out if you qualify. When to use this guide If your income reduces or ceases, you may be able to stop your child support payments,…
Child support – receiving payments after your benefit stops
About this Guide This factsheet gives you the options for receiving child support payments when you stop receiving a sole parent benefit. When to use this guide If you’re receiving a sole parent benefit, your child support is paid to the government to help pay for your benefit. If you stop receiving a sole parent…
Child support – repayment of debt
About this Form If you’re a paying parent or receiving carer, use this form to work out how much you can pay towards your child support debt or overpayment. What you will need You’ll need your: IRD number current address contact details employer’s information bank account number. You’ll also need to give details of people…
Choose your RWT deduction rate
About this Form Use this form to choose the rate that RWT is deducted from your interest. When to use this form If you receive interest from a person or organisation, resident withholding tax (RWT) is usually deducted from those interest payments before they are credited to you. This might be interest from financial institutions…
Clubs or societies income tax return notes
About this Guide This guide is notes and worksheet for Income tax return: Clubs or societies (IR9). What you will need For further information about completing your return see Clubs or societies tax return guide (IR9GU).
Clubs or societies return guide
About this Guide Use this guide to help you complete the Income tax return: Clubs or societies (IR9). When to use this guide All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income. If your organisation has a certificate of exemption from resident withholding tax on…
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.
Companies income tax return notes
About this Guide This guide is notes and worksheet for Income tax return: Companies (IR4). What you will need For further information about completing your return see Company tax return guide (IR4GU).
Company shareholders’ details
About this Form This form is for details of the shareholders, directors or relatives, and the associated company’s IRD number. When to use this form Use this form to fill out the shareholders’ details, then attach this form to the top of page 6 of the company’s IR4 income tax return. What you will need…
Company tax return guide
About this Guide Use this guide to help you complete your company’s income tax and annual imputation returns. When to use this guide All active New Zealand resident companies must file an income tax return each year. Body corporates (registered under the Unit Titles Act 1972) and unit trusts must complete an IR4 income tax…
Completing Employment Information forms
About this Guide Use this guide to help you complete Employment information forms. When to use this guide Use this guide to help you complete Employment information (IR348) and Employment information supplementary (IR349).
About this Guide An audit is a check of tax and business records to make sure you’ve paid the right amount of tax. They can cover income tax, GST and employer returns. When to use this guide You can read more about computer-assisted audits in our Computer-assisted audits guide – IR297A.
Conduit tax relief account return
About this Form A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders. When to use this form Complete this form only if the dividend withholding payment…
Consolidated groups – general elections
About this Form This service can be used to make a number of elections within a consolidated group. When to use this form Use this form to make one or more of the following elections: Election to join an existing consolidated group Election to leave a consolidated group Change of the nominated company of a…
Converting currency to New Zealand
This form will provide information about how to convert currency when working out if you should charge goods and services tax (GST) on sales of low-value goods imported into New Zealand.
These guidelines can help tax agents when they send any correspondence or requests to us. Each guideline explains what information needs to be provided so the request can be considered or the return processed as quickly as possible.
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.
Credit transfer rules
If you have a credit in your account, or a client’s, you may want it transferred to another tax account or person instead of being refunded.
Criminal record check
This form, IR 816 (October 2010), replaces immediately all previous “Request for a Copy of Personal Information” forms relating to checks for criminal records.
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.
Customer due diligence
This form is a process that is completed with a New Zealand reporting entity for customer due diligence.
Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.
Declaration for an intermediary
this form is about if you’re applying to be an intermediary as an individual or as a key office holder of an entity (not a natural person), on behalf of the entity.
Declaration in support of application for refund (deceased person)
When a person is deceased there may be a refund owing on their taxes.
Declaration of an amalgamation
The company resulting from an amalgamation may be one of the amalgamating companies or it may be a new company.
Depreciation – a guide for businesses
About this Guide 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 depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide explains how businesses claim…
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).
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 direct selling organisation in New Zealand. When to use this guide If you are a distributor for a direct selling…
Disclosure of financial position
If you wish to apply for relief from debt you will need to provide us with details of your income and expenses. This form enables you to provide us with those details so that we can assess your situation when applying for relief from debt.
Disputes process initiated by the Commissioner
This factsheet gives a brief overview of the steps involved in a Commissioner initiated dispute.
Disputing a notice of proposed adjustment
If we send you a notice telling you we’re going to adjust your tax liability, you can dispute the notice. This guide explains the process for you to follow.
Disputing an assessment
Explains the process to follow if you want to dispute the assessment of your tax liability, or other decision.
Do you need a tailored tax code?
If the standard tax codes (for example, “M”, “S”, “SH” or “ST”) or the rate of withholding tax don’t deduct the right amount of tax, a special tax code or deduction rate could help you.
This guide explains your tax obligations if you’re involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.
Elect someone to act on your behalf
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 able to save the information you enter into the form.
Election to form a consolidated group
This form can be used when a number of companies form a consolidated group for tax purposes.
Election to form an imputation group
Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.
Election to pay income tax on trustee income
Use this form to elect to pay income tax on the trustee income of foreign or non-qualifying trusts. Making this election means that the trust becomes a qualifying trust.
Employer information amendments
About this Form Form to use when making changes to Employment information (IR348) that have been filed. When to use this form Use this form to let us know of changes that need to be made to an Employer information (IR348) you’ve already sent in. The form can only be used for amendments to one…
Employer linking to PAYE intermediary
Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.
About this Guide A summary sheet explaining obligations as an employer. When to use this guide This summary sheet helps you decide if you are an employer or not. It also runs through your obligations as an employer, including registration, things you must do, deductions to make from employees’ salaries, forms that must be submitted and where…
About this Form Form to use to register as an employer. You can also do this online. When to use this form Fill in your details including: contact phone number your address bank account details BIC code employment details. What you will need You’ll need: the IRD number to be registered your contact details your…