Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.

If you’re a non-parent carer, use this form if you want to stop getting child support payments from 1 of the liable parents.

This factsheet explains the tax treatment of payments or gifts in the Māori community for the purposes of income tax, GST and employing staff.

You have certain tax and legal responsibilities when you hire entertainers. If you hire bands or entertainers, this factsheet will help you work out if you need to deduct tax.

Your employees can make donations to approved charities through your payroll system. They’ll get a tax credit for each donation they make when you pay them. This reduces their amount of PAYE.

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 and the current penalty and interest rules that may apply when obligations are not met. When to use this guide…

If you’re a liable parent under 16 or have turned 16 within the last 3 months, you can apply for an exemption to stop or reduce your child support payments. You must do this within 3 months of turning 16.

If you’re an overseas investor, you can be a non-resident investor or a notified foreign investor (NFI). Portfolio investment entity (PIE) income is taxed differently depending on your situation.

A prescribed investor rate (PIR) is the tax rate that a multi-rate PIE (MRP) uses to work out tax on income from an investment. PIRs are only provided when investing in an MRP.

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 this form if you are in hospital or in prison for 13 weeks or more and you want to apply…

This factsheet explains your tax responsibilities and entitlements if you’re a self-employed private operator in the sex industry.

As an offshore person, you’ll need to prove you have a fully functional bank account with a New Zealand bank or financial institution.

This guide tells your obligations if you hold or control New Zealand financial accounts.

Provisional tax is income tax you pay during the year, helping you “spread the load” and avoid a big end-of-year bill. This factsheet explains your provisional tax options.

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 and non-individuals (companies, Maori authorities, estates, trusts, clubs and societies).

If you’ve made a mistake or filed an incorrect tax return, it’s best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

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 the company.

You can use this form to elect to be either a qualifying company. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.

Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.

This document is used to help you and Child Support work out if you have a shared care arrangement in place. The questionnaire and calendars ask for information on the care provided by both parties, and are helpful if you and the other carer disagree about the level of care provided.

This factsheet tells you about some of the benefits of keeping good records. It also has a checklist of the types of records you need to keep.

A tax record includes any information or document about sales, income, and expenses, assets and liabilities. You use your records to fill in tax returns and finalise your tax.

This factsheet explains how redundancy payments and retirement allowances are taxed and how these payments may affect your entitlements.

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

All superannuation funds registered with the Government Actuary must file an Income tax return (Registered superannuation funds) (IR44). This guide provides you with all the information you need to know when filing.

Use this form to register for GST on low-value imported goods and/or remote services if you’re a non-resident.

About this Form Use this form to register or make changes to a voluntary agreement. When to use this form Use this form when you: have agreed on an amount of child support with the other parent or parents want us to collect the money for you. What you will need You will need all…

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 settlement under part 6 of the Property (Relationships) Act 1976. What you will need The IRD numbers of the parties making…

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

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 tenants and boarders.

Complete this form if you are in business and want a PAYE exemption on schedular payments you receive. This service can also be completed online.

This factsheet explains what the Research and development (R&D) supplementary return is, who needs to complete it and how to complete it.

Use this form to apply to be an Accepted Research and Development Certifier.

The Research and Development (R&D) Tax Incentive is part of the Government’s strategy to increase the amount of R&D done in New Zealand.

This guide tells companies that pay dividends what they must do under the resident withholding tax (RWT) laws.

If you’ve had RWT deducted from a payment made to you but you have an exemption, you can request a refund by filling out the IR454 form.

Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends – for specified dividends, use an IR17P.

This guide provides information to people who pay interest about what they must do under the resident withholding tax (RWT) rules.

Use this form to declare when residential land withholding tax (RLWT) is deducted. 

Use this form to apply for exemption from residential land withholding tax (RLWT).

Use this form to deduct and pay Residential land withholding tax (RLWT). File the IR1100 return by the 20th of the following month after you made deductions.

These worksheets can help you to calculate amounts for your income tax return for residential properties that the residential property deduction rules apply to (also known as the ring-fencing rules).

Use this form to stop being a look-through company.

You can choose to stop being a qualifying company by sending IRD a Revocation of qualifying company election – IR437 form.

Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Maori authority distributions to.

Use this form for paying resident withholding tax (RWT) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.

An exemption from having RWT deducted from interest and dividends is referred to as having RWT exempt status.

If you’re paying more than $5,000 a year in interest, you must register as a resident withholding tax (RWT) payer. 

Use this form for paying your RWT.

Fill in this reconciliation if you are registered to deduct RWT (resident withholding tax) from any interest you paid, or if you didn’t deduct RWT because the recipient had a certificate of exemption or was exempt under an Act other than the Income Tax Act 2007.