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 form if you have been automatically enrolled and you don’t want to be a member of KiwiSaver. What you will…

About this form This calculation sheet assists you to calculate how much you can withdrawal from your kiwiSaver account. When to use this form when you are transferring foreign superannuation to a KiwiSaver Scheme, this calculate sheet help you to work out how much tax you need to pay on your foreign superannuation scheme or…

About this Guide Leaflet providing information about KiwiSaver for children and young people.   When to use this guide This leaflet is for young people who want to know more about KiwiSaver and parents and caregivers who want to find out about KiwiSaver for their children or dependants.  

About this Guide This flowchart gives you a general overview of the GST rules. When to use this Guide If you’re buying or selling land make sure you understand the GST rules. Mistakes with GST can be costly and difficult to correct. We recommend you consult a tax advisor before you sign the paperwork.

About this Guide This factsheet explains how to link clients and transfer them between your client lists. How to use this Guide When you have authority to act on a client’s behalf, you’ll need to link to them to access their account information. This will also let you access their information in myIR. After you’ve…

About this Guide This factsheet explains how to link clients and transfer them between your client lists. When to use this Guide When you have authority to act on a client’s behalf, you’ll need to link to them to access their account information. This will also let you access their information in myIR.    

About this Guide This factsheet explains how to link clients and transfer them between your client lists. When to use this Guide When you have authority to act on a client’s behalf, you’ll need to link to them to access their account information. This will also let you access their information in myIR.

A guide to the look-through company rules.

The Look-through company income/loss distribution (IR7L) form has space to record details for four partners only – you can use as many copies of this form as you need.

A company must meet specific criteria to become a look-through company (LTC). If your company has previously been a LTC, it cannot become one again in the same year it stopped being a LTC or in either of the two following income years.

About this Guide A guide to managing staff access, client list access security and staff mail subscriptions. How to use this Guide Each intermediary has different access and security requirements. The Manage agency functions in the Tax preparer tab allow you to tailor your staff and client access controls. Owners, administrators and restricted administrators can…

About this Guide A guide to moving linked client accounts in and out of your (or your employee’s) workspace. how to use this Guide Your personal workspace is the landing page you see in the Tax preparer section of myIR. If you have access to more than one IRD number you’ll see a ‘Customers’ tab…

About this Guide Use this guide to help you complete the Maori authorities Income tax return (IR8) . When to use this guide All Maori authorities must file a tax return each year, so use this guide to help complete the IR8 yearly 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. Once you have completed the form it is important that you print it out as you will not be able…

About this Guide Use this factsheet if your Māori authority makes distributions to its members. It will help you work out if these are taxable or not and whether taxes must be paid. When to use this Guide If your Māori authority makes distributions to its members there are several steps you’ll need to take…

About this Guide Use this form if you are an existing Maori authority or you wish to elect to be classified as a Maori authority. You can also complete this online. When to use this guide Use this form to elect a category that you wish your organization to be classified under – as a…

This guide is for people who administer the accounts for a Māori authority.

Use this guide to realise your employer obligations for KiwiSaver.

An example of a cashbook when you use a payment basis to calculate your GST.

Inland revenue is becoming increasingly digital in the way we work – so are most of our customers. Cheque use continues to decline every year, with most customers already choosing to pay their taxes electronically.

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (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 loss, use this form for the calculation and complying with the disclosure requirements.

You must enroll eligible new employees aged 18 years and over and under 65 into KiwiSaver. It’s an automatic enrolment. 

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

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.

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.

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 New Zealand tax obligations.

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns.

When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns – this is the form to reactivate the company as active.

You may want to declare a complying trust as non-active so that you’re not required to file an income tax return for it. 

Use this form if you are entitled to withdraw savings from your KiwiSaver account for retirement purposes and want to stop making further contributions.

You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand.

These notes help you fill in your Non-Resident Individual Tax Return (IR3NR). You need to file your IR3NR by 7 July unless you have a tax agent or an extension of time.

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

This factsheet explains the change that allows non-resident businesses to register for GST and claim GST paid on New Zealand business expenses.

Use this form to formally object to a child support decision or assessment. Any person affected by a decision or who receives an assessment notice may object to it.

Use this form if you want to change a return you’ve filed or you disagree with an assessment or decision that we’ve issued.

Use this form if IRD have sent you a Notice of proposed adjustment and you disagree with one or more of the proposed changes.

Where a 2019 tax return is filed after 31 March 2020, the time bar is extended to 31 March 2025 (4 years from the end of the tax year in which the return is filed – instead of 31 March 2024) under section 108 of the Tax Administration Act 1994.

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS). Employers need to tell IRD when they operate an exempt ESS.

Use this form to advise IRD of the total amount of NRWT you are paying.  This will be split into dividends, interest and royalties.

About this Form 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 the PDF document. Once you have completed the form it is important that you print it out as you will…

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 NRWT reconciliation statement.

If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.

When you’re selling goods or services over the internet, you have the same tax obligations as any other business. This factsheet explains your obligations for income tax and GST, and what to do if you need to correct your tax returns.

If you are a New Zealand charity whose purposes are mainly overseas, you can apply for overseas donee status.

Use this questionnaire to find out what types of overseas income your client has so you can advise them correctly about their tax obligations and responsibilities in New Zealand.

This guide contains information on the taxation of foreign superannuation lump sums and overseas 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 people who receive social security pensions from outside New Zealand. When to use this guide If you are a New…

When two or more people are in a business partnership, they must file an IR7. This guide will help you with information on how to file the IR7.

Use this form if there are more than five partners who received income from the partnership. Attach this form to the top of page 3 of the partnership’s IR7 income tax return.

Employers are able to voluntarily contract out their employer responsibilities to a PAYE intermediary. This form is for employers or the PAYE intermediary to cease an existing PAYE intermediary arrangement.