You must enroll eligible new employees aged 18 years and over and under 65 into KiwiSaver. It’s an automatic enrolment. 

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

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.

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.

Form to use to let us know you are leaving or have left New Zealand so that we can advise you of your tax residence status and if you have any further New Zealand tax obligations.

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns.

When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns – this is the form to reactivate the company as active.

You may want to declare a complying trust as non-active so that you’re not required to file an income tax return for it. 

Use this form if you are entitled to withdraw savings from your KiwiSaver account for retirement purposes and want to stop making further contributions.

You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand.

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Use this form to formally object to a child support decision or assessment. Any person affected by a decision or who receives an assessment notice may object to it.

Use this form if you want to change a return you’ve filed or you disagree with an assessment or decision that we’ve issued.

Use this form if IRD have sent you a Notice of proposed adjustment and you disagree with one or more of the proposed changes.

Where a 2019 tax return is filed after 31 March 2020, the time bar is extended to 31 March 2025 (4 years from the end of the tax year in which the return is filed – instead of 31 March 2024) under section 108 of the Tax Administration Act 1994.

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS). Employers need to tell IRD when they operate an exempt ESS.

About this Guide Non-resident withholding tax (NRWT) is a tax withheld from New Zealand payments of interest, dividends, and royalties to non-residents (foreign investors). These kinds of payments are called non-resident passive income (NRPI). When to use this guide If you pay non-resident passive income (NRPI), this guide tells you: when you are required to…

If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.