About this Guide Explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us. When to use this guide Using this guide will help you fulfil your responsibilities as an employer. If you have anyone working for you, it is your responsibility to make…

About this Form You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000. The IRD will send you Employment information – IR348 and New employee detail – IR346 forms every month. When to use this form You must file an employment information form every time you pay…

About this Form Supplementary form to list your employees’ details. When to use this form Use this page as an additional page to the Employer information (IR348), if you have more employees than will fit on the page. What you will need For help, refer to IR337 Completing Employment Information forms.

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 use this guide If you are a business learn here all the things that you need to know when claiming…

Use this form if you need to amend the Employer superannuation contribution tax (ESCT).

This form outlines details of income for each beneficiary of an estate or trust for a given year. It is an attachment to the Income tax return: estate or trust (IR6).

Estate or trust return notes and worksheet – IR6N helps you file Income tax return: Estate or trust – IR6.

This guide will help administrators of estates and trusts fill in their Income tax return: Estate or trust (IR6).

Use this form if you want to estimate your current taxable income for your child support assessment. 

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS).

Use this form if you are a non-resident contractor and you are wishing to apply for a certificate of exemption from withholding tax in New Zealand.

A guide on how to read your EOT dashboard. Tax agents see a different view in Manage agency to other intermediaries.

This guide helps you with the Common Reporting Standard as a reporting NZ financial institution family trust and/or an account holder.

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

The following guidance is issued by the Inland Revenue to assist Reporting NZFIs is meet their due diligence obligations as required by FATCA and the IGA.

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.

These notes help you register for the Foreign Account Tax Compliance Act (FATCA) with IRD.

This guide explains the FATCA status of NZ trusts that are not U.S. persons.

Use these notes to find out FATCA status if you’re U.S. reportable accounts.

Using this form to calculate your Fringe Benefit Tax (FBT) alternate rate.

This return is used to declare your company’s dividend withholding payments.

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 guide takes a brief look at what you have to do when you decide to employ workers. It also tells you how to register with Inland Revenue as an employer.

Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses.

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.

This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.

Use this disclosure form if you administer a foreign trust.

This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.

Employers must deduct PAYE from the earnings of employees. This booklet tells you how to work out the amount of PAYE to deduct. These four-weekly and monthly PAYE tables should be used for pay periods between 1 April 2021 and March 2022.

Use this form to file a fringe benefit tax (FBT) annual return. Annual FBT returns cover the tax year from 1 April to 31 March.

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 taxable fringe benefits: motor vehicles available for private use free, subsidised or discounted goods and services low-interest loans employer contributions…

About this Guide Return for companies with shareholder-employees. Covers the same period as the company’s accounting year. Due date for filing the return and payment is the same as that for paying end-of-year income tax. Takes approximately 10 minutes to complete. This form can be completed on-screen by typing content directly into the PDF document….

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 the form it is important that you print it out as you will not be able to save the information…

About this Guide This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment. When to use this guide Use this guide if you are completing your fourth quarterly or annual income year FBT returns, or if…

When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.

About this Guide Use this return to make your monthly gaming machine duty (GMD) assessment and payment. This service can also be completed online. 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…

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 sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.

When you get a lump sum payment or “extra pay”, it can affect the amount of tax you pay. It can also affect your ACC, KiwiSaver and student loan repayments and may affect your entitlements.

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 case law and legislation around gift duty. When to use this guide If you made a gift on or after…

Use this form to complete your goods and services tax (GST) return and provisional tax return.

Use this form to complete your goods and services tax (GST) return.

This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you’re running individually or with a group.

When you apply under Ground 11, use this form as well as the Application for an administrative review – IR470 form.

When you apply under Ground 5, use this form as well as the Application for an administrative review – IR470.

Use this return to file details of the taxable income for a group investment fund.

Use this guide to know how to get GST right before registering for GST.

Use this sheet to calculate the GST on your adjustments for your GST return.

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 and pay provisional tax. You’re required to pay provisional tax and GST by the same due date in those months…

Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

This guide is for all businesses and organisations that charge GST and need information about how to do this.