ACCOUNTING RESOURCES
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IR730
Land sales and GST
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.
IR1109A
Linking clients – bookkeepers and PAYE intermediaries
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…
IR1109B
Linking clients – payroll bureaus and other intermediaries
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.
IR1109C
Linking clients – tax agents
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.
IR879
Look-through companies
A guide to the look-through company rules.
IR7L
Look-through company (LTC) income/loss attribution
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.
IR862
Look-through company election
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.