This form reconciles all specified dividends/Maori authority distributions and resident withholding tax (RWT) paid for the year.

This form reconciles all dividends/Maori authority distributions and RWT paid by agents and trustees for the year.

You must complete a certificate for each recipient you paid interest to with RWT deducted during the year.

Any beneficiary who receives income or certain distributions from either a foreign trust or a non-qualifying trust must fill in this form. It helps IRD make sure that these distributions are taxed correctly in the hands of beneficiaries.

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

Leaflet outlining the difference between a self-employed person and an employee.

Provides a summary of the KiwiSaver savings initiative for self-employed people and advises where you can go to get more information.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST.

Use this form to disclose a settlement of a trust.

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

You must show all the assets and liabilities of both you and any dependent children. This includes overseas assets and liabilities.

Use this form to respond to a Disclosure notice issued by the Commissioner as part of the Disputes resolution process.

StationeryXpress is an online service that lets tax agents order our forms, guides and other stationery online.

Use this form to support your Paid parental leave application (IR880) as a primary carer.

Use this form to support your IRD number application – individual (IR595) for a child under 16 years of age.

Complete this form if you want to negotiate your overseas based customer repayment obligations.

When your baby arrives, you can get payments from IRD to help with costs!

Use this form to apply for a special tax code so that tax is deducted at a rate that suits your individual circumstances. You can also use this form to pay your student loan off faster by selecting a special repayment deduction rate.

This form can be used to make a claim to Inland Revenue for the non-disclosure right for tax advice documents under the Tax Administration Act 1994.

This factsheet outlines the tools and self-service options IRD offer tax agents, intermediaries, and their staff. Use it to find quick and easy ways to interact with IRD.

This agreement explains how tax agents can progressively file their clients’ income tax returns and achieve 100% filing by 31 March each year.

This guide helps tax agents advise clients about the New Zealand tax system and tax on international income.

This guide gives an overview of possible tax issues related to property transactions, but isn’t a comprehensive property tax resource.

This request is for authorisation to search your tax records to check you are complying with the Inland Revenue Act.

This is a request for authorisation to search the taxation records of the provider named below (“provider”) for the purposes of checking their compliance with the Inland Revenue Acts.

Form for employees to complete when starting their job or changing their tax code.

About this Form Use this form if you have been required by Inland Revenue to provide “tax contextual information” from tax advice documents that are subject to a claim of non-disclosure. The tax contextual information disclosure involves disclosing certain information from tax advice documents and a tax advisor making a statutory declaration verifying the content…

You can claim 33.33 cents for every dollar you donated to approved charities and organisations.

This factsheet gives reporting entities an understanding of the relationship between tax evasion and tax fraud, and money laundering.

If you’re an entertainer or in a band, this factsheet will help you work out if you need to pay tax.

Schedular payments are payments made to contractors who perform certain activities. Tax is deducted from these payments but they’re different to salary or wage payments.

IRD have assistance under the scheme for farmers and customers whose current or future income will be significantly affected by extreme events.

Have you ever withdrawn or transferred a lump sum from a foreign superannuation scheme while you were a New Zealand tax resident? The lump sum could be taxable.

About This Guide Do you rent your holiday home to the public for short-term stays? You need to be aware of the tax rules that apply to “mixed-use” assets. Our factsheet tells you what you need to know. Pay special attention to the “Exemptions” section – it may make life a lot easier. When to…

About This Form This return is for the disclosure of tax sparing credits claimed under double tax agreements. The period for which disclosure is required is the accounting period corresponding with any income year ending on 31 March. When to Use This Form Any company or other person who has claimed a foreign tax credit…

About This Guide This guide gives you an introduction to the different kinds of taxes Inland Revenue collects in New Zealand. We’ve written it mainly for new residents and potential immigrants to New Zealand. We also explain the following social assistance programmes that we administer: • Child support – money paid by a parent not…

About This Guide This tax guide gives you, as a self-employed person, an overview of your tax entitlements and responsibilities. If you need more detailed information, please refer to the publications mentioned in this guide, by going to ird.govt.nz When to Use This Guide Ride-sharing, sometimes referred to as ride-sourcing, is an ongoing arrangement where:…

About This Guide Are you paying a lump sum to an employee or ex-employee? Lump sums include back paid holiday pay and redundancy. This factsheet tells you how the lump sum may change their tax obligations or entitlements. When to Use This Guide If you know you are going to make a lump sum or…

About This Guide Have you bought an investment apartment with a managed lease? Are you thinking of selling it? You may have to pay GST. This leaflet explains why When to Use This Guide Many people buy apartments with a lease to a management company included in the purchase. This lease often comes with a…

About This Form If your group of companies wants to form an imputation group, they’ll need to send us a completed Elect to form an imputation group . When to Use This Form Use this form if you are an Australian company electing to maintain a New Zealand imputation credit account under section OB 2…

Use this flowchart to work out whether your client is a transitional tax resident. If they are it may affect the tax treatment of certain foreign income.

An explanation of how estates and trusts are taxed.

About This Guide 1. The HIRE Act 2010 introduced legislation requiring financial institutions outside of the United States (“U.S.”) to provide details relating to U.S. citizens’ financial accounts to the U.S.’s Internal Revenue Service (“IRS”). 2. The Intergovernmental Agreement (“IGA”) between the U.S. and New Zealand to improve international tax compliance and to implement FATCA…

About This Form The most recently available financial statements of the business’s assets and liabilities must be attached to this form. If you’re an individual living in New Zealand, use this process to: apply for financial relief support a proposal to pay using instalments. You’ll need to fill in and submit this application as soon…

About This Form If you are a liable parent, you may apply for an exemption from paying child support if the child was conceived as a result of a sex offence. How to Use This Form You’ll need your: IRD number postal address contact details name of the child the exemption will apply to supporting…

About this Guide This booklet explains tax obligations for people visiting New Zealand. When to use this guide If you are visiting New Zealand, use this booklet to help work out what your tax obligations may be. This booklet has information on: New Zealand’s major taxes and how they apply to New Zealand residents and…