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Individuals & families Businesses & employers Not for profit groups Non-residents & visitors You are here: Home › About us › Reports › Annual Report › Annual Report 2007 › Preface About us E pa ana ki Te Tari Taake About us Media Careers at Inland Revenue Newsletters and bulletins Reports Annual Report 2009 2008 2007 2006 2005 2004 2003 2002 Statement of Intent Output Plan 2009-10 Our business plan Helping you get it right, Inland Revenue's compliance focus Student Loan Scheme reports Briefing for the Incoming Minister of Revenue Research and evaluation reports Carbon neutral public service programme Investigations Who we are Our commitment to the community Preface Outlines our desired future and Robert Russell's address to the Minister of Revenue. To the Minister of Revenue Robert Russell's address to the Minister of Revenue. Desired future Inland Revenue's desired future Other sections in this report Preface | Commissioner's introduction | Part one | Part two | Part three | Part four | Part five | Part six | Audit report | Additional information |    Date published: 23 Oct 2007 Back to top Secure online services Login Register now Demonstrations For tax agents Public consultation Technical tax area Get it done online All online services › Work it out All calculators and tools › Forms and guides All forms and guides › Contact us All contact info › Related topics Chief Executive's Statement of Responsibility Minister's Foreword and Statement of Responsibility Part 0ne - Introduction Part two - Managing in a changeable environment Part three - Strategic overview Statement of Intent 2009-12 Part two - Key business results Introduction to the Annual Report 2008 Part one - Policy, legislation and major initiatives To the Minister of Revenue

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Individuals & Families

For individuals & families

Earning income

As a parent

As an ACC recipient

As a student

Facing financial difficulty

When you retire

If you are made redundant

After a bereavement

Travelling overseas

Child support

Background information

Paying parents

For custodians

Information for employers

Gift duty

Income tax

Independent earner tax credit (IETC)

What to do at the end of the tax year

Filing your income tax return

Refund or tax bill?

Tax rates and tax codes for individuals

How different types of income are taxed

Additional information and help

Investment income

Portfolio investment entities (PIE) for investors

Prescribed investor rate (PIR)

Foreign investment funds (FIF)

Property sales tax

Controlled foreign companies (CFC)

KiwiSaver

Provisional tax

Resident withholding tax (RWT)

About RWT

Deducting RWT from dividends

Deducting RWT from interest

Receiving interest & dividends with RWT deducted

Reissued certificates

Cancelled certificates

Screen production industry

Income tax treatment

Student loans

Making repayments

Statements & balances

Travelling or based overseas

About student loans

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

Working for Families Tax Credits

Working out your entitlement

Applying

Your payments

Telling us about changes

At the end of the tax year

Additional help for families

Businesses

For businesses and employers

Starting a business

Running a business

Australians conducting business in New Zealand

Doing business in Australia

Ceasing business

Business income tax

Filing returns

Claiming expenses

Depreciation

Imputation

Paying tax

Income equalisation scheme

Flood relief information

IFRS

Donee organisations

Duties and levies

Cheque duty

Gift duty

Gaming machines

E-commerce and tax

Trading electronically

E-commerce and income tax

E-commerce and GST

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

Industry guidelines

Portfolio investment entities (PIE)

Organisations providing ACC attendant care services

Education centres

Insurance

Industry Partnership

Research providers

Screen production industry

Winemakers

Investment income

Portfolio investment entities (PIE) for investors

Prescribed investor rate (PIR)

Foreign investment funds (FIF)

Property sales tax

Controlled foreign companies (CFC)

KiwiSaver

KiwiSaver for scheme providers

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Non-resident withholding tax (NRWT)

Approved issuer levy

NRWT payers

Provisional tax

Research and development tax credit

Resident withholding tax (RWT)

About RWT

Deducting RWT from dividends

Deducting RWT from interest

Receiving interest & dividends with RWT deducted

Reissued certificates

Cancelled certificates

Software developers

Information updates

Draft payroll specification

Software developers conferences

Technical specifications

Transfer pricing

Unclaimed money

Not for profit groups

For not-for-profit groups

Charitable organisations

Donee organisations

Education centres

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

Gaming machines

Gift duty

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

For payroll software developers

Provisional tax

Resident withholding tax (RWT)

About RWT

Deducting RWT from dividends

Deducting RWT from interest

Receiving interest & dividends with RWT deducted

Reissued certificates

Cancelled certificates

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

Non-residents & visitors

For non-residents & visitors

PIEs for non-resident investors

Tax residency

Travelling to New Zealand

Moving to New Zealand

Student loan borrowers

Australian businesses

Contractors

Entertainers and sportspeople

Double tax agreements

Child support

Background information

Paying parents

For custodians

Information for employers

E-commerce and tax

Trading electronically

E-commerce and income tax

E-commerce and GST

Non-resident contractors' tax (NRCT)

Non-resident withholding tax (NRWT)

Approved issuer levy

NRWT payers

Screen production industry

Income tax treatment

Travelling or based overseas

Trans-Tasman imputation

Unclaimed money