ACCOUNTING RESOURCES
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IR407
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.
IR120
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.
IR1008
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.
IR1009
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.
IR386
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.
IR44G
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.
IR994
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.
IR102
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…
IR3R
Rental income – IR3R
About this Form Use the IR3R Rental Income form to summarise the income, expenses and net rental income or loss for a rental property for the relevant income year. Complete a separate IR3R for each property rented out. Once completed, attach the form to the applicable income tax return and keep a copy for your…
IR264
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.
IR1060
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.
IR1241
Research and Development Tax Incentive – Certifier application
Use this form to apply to be an Accepted Research and Development Certifier.
IR1240
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.
IR284
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.
IR454
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.
IR283
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.
IR1101
Residential land withholding tax (RLWT) declaration
Use this form to declare when residential land withholding tax (RLWT) is deducted.
IR1103
Residential land withholding tax (RLWT) exemption
Use this form to apply for exemption from residential land withholding tax (RLWT).
IR1100
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.
IR1226
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).
IR896
Revocation of look-through company election
Use this form to stop being a look-through company.
IR437
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.
AD270
RWT exemption register guide
An exemption from having RWT deducted from interest and dividends is referred to as having RWT exempt status.
IR450
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.

