ACCOUNTING RESOURCES
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IR112
Cancelling domestic maintenance
About this Form Use this form to cancel your domestic maintenance under a court order or voluntary agreement. Only the person getting domestic maintenance may cancel it. What you will need For the receiving carer and liable parent, you’ll need: IRD numbers current addresses contact details
IR107
Cancelling your child support
About this Form If you want to stop receiving child support under a formula assessment you need to complete the IR107 form. You can also complete this online. When to use this form If you are receiving a Work and Income benefit that includes a sole parent rate, you are unable to cancel a formula…
IR820
Certificate of confidentiality
About this Form This form is to be signed by staff from other government departments or agencies, and contractors, who have access to sensitive revenue information. When to use this form The form describes their obligations under section 18B(2) of the Tax Administration Act 1994 to maintain and aid in maintaining the confidentiality of all…
IR116
Change of circumstances
About this Form If you have any new or updated information for us about a change in your child support circumstances you need to complete the IR116 form. You can also complete this online. When to use this form You’ll be able to update 1 or all of: your contact details your relationship details the…
IR255
Charitable and donee organisations
About this Guide Charitable organisations have a number of tax obligations. This guide explains these obligations to you and tells you where you can find further information. It includes information about which taxes your organisation will have to deal with, what tax exemptions are available to charities and approved donee organisations, and the criteria an…
IR151
Child support – estimating your income
About this Guide Information on how, if you are a paying parent, you can estimate your income. When to use this guide If your income drops by 15% or more compared to the income used for your assessment, you may be able to estimate your income for child support. What you will need You need…
IR1023
Child support – non-parent carers
About this Guide This factsheet tells you how someone can qualify as a child’s non-parent carer and apply for child support. When to use this guide You’re a non-parent carer if you provide care for a child but you’re not the child’s parent, eg: a guardian a grandparent another family member a family friend any…
IR471
Child support review – response by other party
About this Form Use this form to send a response to a child support review. Liable parents and receiving carers can use this form to give information for the hearing. What you will need You’ll need your: IRD number current address contact details. For the future hearing, decide whether you want to: attend bring a support person have…
IR178
Child support review – statement of financial position
This form will provide information about your financial position to enable the review officer to determine the effects of any change to the child support assessment.
IR148
Child support – hospital patients
About this Guide Sets out the child support responsibilities of paying parents who are long-term hospital patients. When to use this guide If you are a paying parent who is a long-term hospital patient you may be able to stop or reduce your child support payments while you’re in hospital.
IR154
Child support – prisoners
About this Guide If you’re a liable parent who is currently in prison, you may be able to stop or reduce your child support payments. Read this factsheet to find out if you qualify. When to use this guide If your income reduces or ceases, you may be able to stop your child support payments,…
IR130
Child support – repayment of debt
About this Form If you’re a paying parent or receiving carer, use this form to work out how much you can pay towards your child support debt or overpayment. What you will need You’ll need your: IRD number current address contact details employer’s information bank account number. You’ll also need to give details of people…
IR456
Choose your RWT deduction rate
About this Form Use this form to choose the rate that RWT is deducted from your interest. When to use this form If you receive interest from a person or organisation, resident withholding tax (RWT) is usually deducted from those interest payments before they are credited to you. This might be interest from financial institutions…
IR1220
Common Reporting Standard obligations – For account holders and financial institutions
The Common Reporting Standard (CRS) is an Organisation for Economic Co-operation and Development (OECD) initiative to combat global tax evasion.
IR4S
Company shareholders’ details
About this Form Use the IR4S to provide details of shareholders, directors and relatives of shareholders who received remuneration with no PAYE deducted, shareholder AIM tax credits, or loans from the company. For group companies, the form is also used to report loss offsets and subvention payments, together with the associated company’s IRD number. When…
IR4GU
Company tax return guide
About this Guide Use this guide to help complete the IR4 Companies Income Tax Return and, where applicable, the annual imputation return. The guide explains how to complete sections relating to company details, income and deductions, tax losses, provisional tax, shareholder information and the imputation credit account. When to Use this Guide Companies that are…
IR337
Completing Employment Information forms
About this Guide Use this guide to help you complete Employment information forms. When to use this guide Use this guide to help you complete Employment information (IR348) and Employment information supplementary (IR349).
IR297A
Computer-assisted audits
About this Guide 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. When to use this guide You can read more about computer-assisted audits in our Computer-assisted audits guide – IR297A.
IR495
Consolidated groups – general elections
About this Form This service can be used to make a number of elections within a consolidated group. When to use this form Use this form to make one or more of the following elections: Election to join an existing consolidated group Election to leave a consolidated group Change of the nominated company of a…
AD266
Converting currency to New Zealand
This form will provide information about how to convert currency when working out if you should charge goods and services tax (GST) on sales of low-value goods imported into New Zealand.
IR1025
Correspondence guidelines
These guidelines can help tax agents when they send any correspondence or requests to us. Each guideline explains what information needs to be provided so the request can be considered or the return processed as quickly as possible.
IR1032
Country-by-country report
Country-by-country reporting requirements have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting.
IR1259
Credit transfer rules
If you have a credit in your account, or a client’s, you may want it transferred to another tax account or person instead of being refunded.
IR816
Criminal record check
This form, IR 816 (October 2010), replaces immediately all previous “Request for a Copy of Personal Information” forms relating to checks for criminal records.
IR1049
CRS: Due Diligence & Reporting Obligations
This form is intended to provide operational advice in the New Zealand context, for financial institutions that are implementing the CRS, and others who may have CRS (and FATCA) obligations.
IR997
Customer due diligence
This form is a process that is completed with a New Zealand reporting entity for customer due diligence.

