All Accounting Categories
Ratio change declaration – Imputation and/or dividend withholding payment
Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.
Recognised care questionnaire
This document is used to help you and Child Support work out if you have a shared care arrangement in place. The questionnaire and calendars ask for information on the care provided by both parties, and are helpful if you and the other carer disagree about the level of care provided.
Record keeping – checklist
This factsheet tells you about some of the benefits of keeping good records. It also has a checklist of the types of records you need to keep.
Record keeping – Getting it right
A tax record includes any information or document about sales, income, and expenses, assets and liabilities. You use your records to fill in tax returns and finalise your tax.
Redundancy and retirement allowance – tax and entitlements
This factsheet explains how redundancy payments and retirement allowances are taxed and how these payments may affect your entitlements.
Refund request or certification of NRWT paid
A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.
Registered superannuation funds return guide
All superannuation funds registered with the Government Actuary must file an Income tax return (Registered superannuation funds) (IR44). This guide provides you with all the information you need to know when filing.
Registration of non-resident for GST on low-value imported goods and/or remote services
Use this form to register for GST on low-value imported goods and/or remote services if you’re a non-resident.
Registration of voluntary agreement for child support
About this Form Use this form to register or make changes to a voluntary agreement. When to use this form Use this form when you: have agreed on an amount of child support with the other parent or parents want us to collect the money for you. What you will need You will need all…
Relationship property dispositions
About this Guide This form is used to let us know of any settlements you’ve made under the Property Relationships Act 1976. When to use this guide Complete this form when you’ve made a settlement under part 6 of the Property (Relationships) Act 1976. What you will need The IRD numbers of the parties making…
Rental income – IR3R
About this Form Complete this form for each property you rent out. This form can now be completed online if you file your IR3 return online. 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…
Rental Income Tax Return Guide
This guide provides a detailed explanation of landlord how to file the rental income tax return. This guide is important for home owners who own one or more rental properties or have tenants and boarders.
Request for PAYE exemption on Schedular Payments
Complete this form if you are in business and want a PAYE exemption on schedular payments you receive. This service can also be completed online.
Research and development supplementary return guide
This factsheet explains what the Research and development (R&D) supplementary return is, who needs to complete it and how to complete it.
Research and Development Tax Incentive – Certifier application
Use this form to apply to be an Accepted Research and Development Certifier.
Research and Development Tax Incentive: Guidance
The Research and Development (R&D) Tax Incentive is part of the Government’s strategy to increase the amount of R&D done in New Zealand.
Resident withholding tax (RWT) on dividends – payer’s guide
This guide tells companies that pay dividends what they must do under the resident withholding tax (RWT) laws.
Resident withholding tax – refund request
If you’ve had RWT deducted from a payment made to you but you have an exemption, you can request a refund by filling out the IR454 form.
Resident withholding tax on dividends return
Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends – for specified dividends, use an IR17P.
Resident withholding tax on interest (RWT) – payer’s guide
This guide provides information to people who pay interest about what they must do under the resident withholding tax (RWT) rules.
Residential land withholding tax (RLWT) declaration
Use this form to declare when residential land withholding tax (RLWT) is deducted.
Residential land withholding tax (RLWT) exemption
Use this form to apply for exemption from residential land withholding tax (RLWT).
Residential land withholding tax (RLWT) return
Use this form to deduct and pay Residential land withholding tax (RLWT). File the IR1100 return by the 20th of the following month after you made deductions.
Residential property deductions worksheets
These worksheets can help you to calculate amounts for your income tax return for residential properties that the residential property deduction rules apply to (also known as the ring-fencing rules).
Revocation of look-through company election
Use this form to stop being a look-through company.
Revocation of qualifying company election
You can choose to stop being a qualifying company by sending IRD a Revocation of qualifying company election – IR437 form.
RWT certificate for dividends treated as interest – Māori authority distributions only
Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Maori authority distributions to.
RWT dividends treated as interest – Māori authority distributions
Use this form for paying resident withholding tax (RWT) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.
RWT exemption register guide
An exemption from having RWT deducted from interest and dividends is referred to as having RWT exempt status.
RWT interest payer registration
If you’re paying more than $5,000 a year in interest, you must register as a resident withholding tax (RWT) payer.
RWT on interest
Use this form for paying your RWT.
RWT on interest reconciliation statement
Fill in this reconciliation if you are registered to deduct RWT (resident withholding tax) from any interest you paid, or if you didn’t deduct RWT because the recipient had a certificate of exemption or was exempt under an Act other than the Income Tax Act 2007.
RWT reconciliation statement
This form reconciles all specified dividends/Maori authority distributions and resident withholding tax (RWT) paid for the year.
RWT reconciliation statement Dividends/Māori authority distributions received by agents and trustees
This form reconciles all dividends/Maori authority distributions and RWT paid by agents and trustees for the year.
RWT withholding certificate
You must complete a certificate for each recipient you paid interest to with RWT deducted during the year.