From 1 December 2019, New Zealand goods and services tax (GST) will apply to sales of low-value goods imported by consumers into New Zealand.

This guide covers a number of infrequent and/or complex GST issues which will only apply to a limited number of registered persons, or will only occur under certain conditions.

Use this return when a creditor sells a debtor’s goods in satisfaction of a debt and there is GST to be accounted for.

This factsheet helps you decide if you need to register for GST. If you decide to register you can do this through myIR Secure Online Services.

GST is a tax on goods and services supplied in New Zealand by GST-registered persons. It may also apply to imported goods and certain imported services. It is generally charged and accounted for at a rate of 15%.

The CRS is a global framework for the collection, reporting, and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.

This factsheet helps you understand your tax obligations as a resident individual when investing in a portfolio investment entity (PIE).

This guide explains the tax rules relating to FIFs. Investors who have certain types of offshore investments may have FIF income.

It is important that we hold your correct details so we can provide you with the information you require. This form enables you to notify us if you change your name, address, or phone number.

This booklet provides all the information required for paying persons and custodians at the beginning of their child support obligations.

Sets out your options on how and where to apply if you disagree with any decision made by Inland Revenue Child Support.

A general guide to help you with child support administrative reviews.

This booklet is for people who are currently sharing or who intend to share the care of children, to explain how this shared care will affect child support payments.

If you have assets acquired on or before 1 April 2005, learn here what the historic rates are for claiming the depreciation on those assets.

This is a guide to some of the categories of living costs of NZ households. The information can be used to compare a person’s household expenditure to an average expenditure for similar households in the same region.

Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

About this Guide This return records the income details for your partnership for the period 1 April 2019 to 31 March 2020. 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…

About this Guide Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds’ return guide 2020 (IR44G) for further information. When to use this guide All superannuation funds registered with the Government Actuary must file an IR44 return. If your…

Use this return to file your club or society yearly income and expenses information for the 2021 income year, from 1 April 2020 to 31 March 2021.

About this Guide Complete this return if you are a company and you need to file an IR4 tax return for the year 2020 (1 April 2019 to 31 March 2020). You can also complete this online. When to use this guide A non-active company is a company that has: not derived any gross income…

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 typing content directly into the PDF document. Once you have completed the form it is important that you print it…

About this Guide Use this return to file your Maori authority yearly income and expenses information for the 2020 (1 April 2019 to 31 March 2020) income year. 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…

This guide helps you fill in your IR3 return. If you received any other income apart from salary, wages, interest, dividends and/or taxable Maori authority distributions, you must file an IR3 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 completed the form it is important that you print it out as you will not be able to save the…

This factsheet helps you understand your tax obligations as a non resident when investing in a portfolio investment entity (PIE).

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.

The charter outlines the standards of service you can expect when dealing with Inland Revenue (IRD) and outlines their committment to good service.

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you…

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. When to use this guide Calculate here…

About this Guide If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or…

This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. 

This form must be completed by a New Zealand resident person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests.

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests.

Use this guide to contact IRD by calling 0800 456 678 as a tax agent.

IRD are making changes to the way they collect and use investment income information. This will affect payers and payees of investment income.

This guide will help you complete the Financial Statements Summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return.

Complete this form to register as an IR56 taxpayer. IR56 taxpayers are workers whose employer is not required to deduct PAYE from their earnings. They are responsible for paying their own PAYE.

This booklet explains the tax responsibilities for people who pay their own PAYE tax.

Only use this form to apply for an IRD number if you’re a non-resident or offshore person.

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 to apply for a business IRD number you need to use the IR596 IRD number application – non-individual. What you will…

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

The CRS is a global framework for the collection, reporting and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.

If a financial institution is a Reporting NZFI, it must identify accounts held by account holders who are foreign tax residents and, in certain circumstances, entities that are controlled by foreign tax residents.

About this Guide It depends on your reason or intention when you buy the property. We look at your reason or intention to work out if you should pay tax on the profit from the sale of a property. If you buy a property with the firm intention of selling it when prices rise –…

About this Form This form is for an employee to provide their details to an employer when they enroll or opt into KiwiSaver. When to use this form Use this form to provide your details to your employer if you are: starting new employment an existing employee and want to opt into KiwiSaver a KiwiSaver…

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 this guide Using this guide will help you fulfil your responsibilities as an employer. If you have anyone working for you,…

About this Guide This flow diagram provides an overview for employers dealing with KiwiSaver for their employees.   When to use this guide Use this flow diagram when new employees start, to make sure you meet your KiwiSaver obligations, and to find out where to go for more information.    

About this Guide This flow diagram provides an overview of the KiwiSaver process for new employees – how they can opt out, what will happen if they remain KiwiSaver members, and where to go for further information.   When to use this guide Use this flow diagram when you have started a new job and…