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This guide explains your tax obligations if you’re involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.
Elect someone to act on your behalf
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.
Election to form a consolidated group
This form can be used when a number of companies form a consolidated group for tax purposes.
Election to form an imputation group
Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.
Election to pay income tax on trustee income
Use this form to elect to pay income tax on the trustee income of foreign or non-qualifying trusts. Making this election means that the trust becomes a qualifying trust.
Employer information amendments
About this Form Form to use when making changes to Employment information (IR348) that have been filed. When to use this form Use this form to let us know of changes that need to be made to an Employer information (IR348) you’ve already sent in. The form can only be used for amendments to one…
Employer linking to PAYE intermediary
Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.
About this Guide A summary sheet explaining obligations as an employer. When to use this guide This summary sheet helps you decide if you are an employer or not. It also runs through your obligations as an employer, including registration, things you must do, deductions to make from employees’ salaries, forms that must be submitted and where…
About this Form Form to use to register as an employer. You can also do this online. When to use this form Fill in your details including: contact phone number your address bank account details BIC code employment details. What you will need You’ll need: the IRD number to be registered your contact details your…
About this Guide Explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us. When to use this guide Using this guide will help you fulfil your responsibilities as an employer. If you have anyone working for you, it is your responsibility to make…
About this Form You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000. The IRD will send you Employment information – IR348 and New employee detail – IR346 forms every month. When to use this form You must file an employment information form every time you pay…
Employment Information supplementary
About this Form Supplementary form to list your employees’ details. When to use this form Use this page as an additional page to the Employer information (IR348), if you have more employees than will fit on the page. What you will need For help, refer to IR337 Completing Employment Information forms.
About this Guide This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST. When to use this guide If you are a business learn here all the things that you need to know when claiming…
ESCT amendment form
Use this form if you need to amend the Employer superannuation contribution tax (ESCT).
Estate or trust beneficiary details
This form outlines details of income for each beneficiary of an estate or trust for a given year. It is an attachment to the Income tax return: estate or trust (IR6).
Estate or trust income tax return notes and worksheet
Estate or trust return notes and worksheet – IR6N helps you file Income tax return: Estate or trust – IR6.
Estate or trust return guide
This guide will help administrators of estates and trusts fill in their Income tax return: Estate or trust (IR6).
Estimate of income for child support assessment
Use this form if you want to estimate your current taxable income for your child support assessment.
Exempt Employee Share Scheme
Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS).
Exemption from non-residents contractors tax
Use this form if you are a non-resident contractor and you are wishing to apply for a certificate of exemption from withholding tax in New Zealand.
Extension of time (EOT) dashboard
A guide on how to read your EOT dashboard. Tax agents see a different view in Manage agency to other intermediaries.