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Forms and guides
Ngā puka tāke me ngā puka tohutohu

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Business taxes


Title and summary Number

Associated persons definitions for income tax purposes IR620

This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.

IR620

Accounts information for use by tax agents (2012 and earlier)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records.

IR10A

Adverse event income equalisation deposit

This form includes all the information required to make a deposit into the adverse event scheme.

IR139

Annual imputation return guide 2011

This guide is to help you complete the 2011 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2012

This guide is to help you complete the 2012 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2013

This guide is to help you complete the 2013 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2014

This guide is to help you complete the 2014 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2015

This guide is to help you complete the 2015 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2016

This guide is to help you complete the 2016 IR4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return including FDP account return 2008

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Annual imputation return including FDP account return 2011

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Annual imputation return including FDP account return 2012

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Annual imputation return including FDP account return 2013

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Annual imputation return including FDP account return 2014

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Annual imputation return including FDP account return 2015

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Annual imputation return including FDP account return 2016

This form is used to file the company's imputation return separately from your income tax return.

IR4J

Application for a higher maximum pooling value

Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value.

IR719

Application for a provisional depreciation rate

Use this form to apply for a provisional depreciation rate. You can find the rates to calculate depreciation for assets acquired since 1996 in our booklet General depreciation rates (IR265).

IR260A

Application for a special depreciation rate

Use this form to apply for a special depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates (IR265).

IR260B

Application for private ruling on transfer pricing arrangement - additional declaration

Use this form when applying for a private ruling on a transfer pricing arrangement to make the additional declaration required with this type of private ruling application. This form should always be completed in conjunction with and accompany the Application for private ruling (IR713) form.

IR713A

Application to register security or securities for approved issuer levy (AIL)

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Appoint an Executive Office Holder to act on your behalf

Complete the IR401 if you want to appoint an Executive Office Holder to act on behalf of you or your organisation, eg your company, society, trust, school, club, Māori authority.

IR401

Approved issuer levy

Use this form for paying your approved issuer levy.

IR67A

Approved issuer levy guide (IR395)

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).

IR395

Approved issuer levy (AIL) - payer registration

If you pay interest to a non-resident lender, and want to pay it at a zero rate of NRWT (Non-resident withholding tax), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.

IR396

Are you getting your fair share of cash for scrap?

This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.

IR684

Binding rulings IR715

Find out what binding rulings are and the process for applying for one (IR715).

IR715

Branch equivalent tax account return

A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).

IR308

Working in the building industry

This factsheet helps you identify the three different types of construction workers in the building industry - employees, labour-only contractors, and independent contractors. It explains the tax rules that apply in each case.

IR1026

Business taxes - an overview

A summary sheet with an overview of tax information for businesses.

IR740

Commuted duty on cheques and other bills of exchange

From 1 July 2014 cheque duty will no longer be payable. This means you will not have to pay cheque duty on bills of exchange drawn or made on or after 1 July 2014, or on cheques supplied or printed after that date.

IR193

Companies income tax return notes and worksheet 2016

These notes help you fill in your Companies tax return (IR4) for the 2016 year.

IR4N

Company shareholders' details 2011

This form is for details of the 2011 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2012

This form is for details of the 2012 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2013

This form is for details of the 2013 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2014

This form is for details of the 2014 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2015

This form is for details of the 2015 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders' details 2016

This form is for details of the 2016 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company tax return guide 2011

This guide is to help you complete your 2011 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2012

This guide is to help you complete your 2012 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2014

This guide is to help you complete your 2014 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2013

This guide is to help you complete your 2013 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2015

This guide is to help you complete your 2015 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2016

This guide is to help you complete your 2016 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2008

This guide is to help you complete your 2008 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2009

This guide is to help you complete your 2009 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Company tax return guide 2010

This guide is to help you complete your 2010 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Computer-assisted audits

A guide to computer-assisted audits for business people and investors.

IR297a

Conduit tax relief account return

This return is not required for income years starting on or after 1 July 2011.

A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders.

No CTR is available for income years starting on or after 1 July 2011.

IR406

Consolidated groups - general elections

This service can be used to make a number of elections within a consolidated group.

IR495

Declaration of an amalgamation

This form should be completed to tell us about an amalgamation. It must be completed by a representative of the company or building society resulting from the amalgamation.

IR432

Depreciation - a guide for businesses

This guide (IR260) explains how depreciation works and the methods available for calculating depreciation, general depreciation rates, assets, adjustments and disposals. The rates to calculate depreciation for assets acquired on or after 1 April 2005 are in our General depreciation rates (IR265) guide.

IR260

Depreciation rates (IR265)

Find out general and provisional depreciation rates. These include both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005.

IR265

Election to form a consolidated group

Form to use when a number of companies form a consolidated group for tax purposes. All companies forming the group must complete the form. If there are more than three companies, complete another election notice and attach it to this one.

IR494

Election to form an imputation group

Form to use elect to form an imputation group and to elect the nominated company of the imputation group. This form is to be completed by all companies forming the imputation group. An IRD number will be issued once the form is processed.

IR473

Farming income

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

IR3F

FDP (foreign dividend payment) account return 2011

This return is used to declare your company's foreign dividend payments for the 2011 income year.

IR4D

FDP (foreign dividend payment) account return 2012

This return is used to declare your company's foreign dividend payments for the 2012 income year.

IR4D

FDP (foreign dividend payment) account return 2013

This return is used to declare your company's foreign dividend payments for the 2013 income year.

IR4D

FDP (foreign dividend payment) account return 2014

This return is used to declare your company's foreign dividend payments for the 2014 income year.

IR4D

FDP (foreign dividend payment) account return 2015

This return is used to declare your company's foreign dividend payments for the 2015 income year.

IR4D

FDP (foreign dividend payment) account return 2016

This return is used to declare your company's foreign dividend payments for the 2016 income year.

IR4D

Financial statements summary (2013 and 2014)

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later. Note: Use this form for returns for the 2013 and 2014 tax years. For returns for 2012 and previous tax years, use the Accounts information (2012 and earlier) IR10 which you can find under Forms and guides.

IR10

Financial statements summary for use by tax agents (for 2013 and 2014)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records. Note: This form is to be used for returns for the 2013 and 2014 tax years. For returns from 2012 or previous years please use the Accounts information for use by tax agents (2012 or earlier) IR10A which you can find under 'Forms and guides'.

IR10A

Financial statements summary for use by tax agents (from 1 April 2014 to 31 March 2015)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records. Note: This form is to be used for returns for the 2015 tax year only. IR10A returns for previous years can be found under 'Forms and guides'.

IR10A

Financial statements summary for use by tax agents (from 1 April 2015 onwards)

Form to use to prepare account information to be returned, eliminating the need for returning full financial records. Note: This form is to be used for returns for the 2016 tax year only. IR10A returns for previous years can be found under 'Forms and guides'.

IR10A

Financial statements summary (1 April 2015 onwards)

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later. Note: Use this form for returns for the 2016 tax year onwards. IR10 forms for previous tax years can be found under Forms and guides.

IR10

Financial statements summary (1 April 2014 - 31 March 2015)

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later. Note: Use this form for returns for the 2015 tax year. IR10 forms for future or previous tax years can be found under Forms and guides.

IR10

Foreign loss election or revocation

The term foreign loss is used to describe attributed foreign losses from a controlled foreign company (CFC) and/or attributed foreign investment fund (FIF) losses. A CFC is a foreign company controlled by five or fewer New Zealand resident shareholders. An FIF is a foreign entity in which a New Zealand resident has an interest. Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses. For more information please refer to the Qualifying companies, a guide to tax law (IR435).

IR444

Grants and subsidies

This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you're running individually or with a group.

IR249

Group investment fund return

Return for filing details of the taxable income for a group investment fund.

IR44E

Historic depreciation rates

You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Historic rates are used to depreciate assets acquired on or before 31 March 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005.

IR267

IR10 guide (2013 and 2014)

This guide will help you complete the Financial statements summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

Note: this guide is to be used for returns for the 2013 and 2014 tax years. For returns for 2012 or previous years please use the IR10 guide (2012 and earlier) IR10G which you can find under "Forms and guides".

IR10G

IR10 guide (1 April 2015 onwards)

This guide will help you complete the Financial statements summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

IR10G

Automatic exchange of information (IR1033)

This factsheet is a guide to your Automatic Exchange of Information (AEOI) obligations if you hold or control financial accounts, under new global standards. This information is required by law to be collected by global financial institutions

IR1033

IRD number application - non-individual IR596

Complete this form to get an IRD number for your organisation.

IR596

Imputation group maintenance

Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.

IR475

Income equalisation deposit/refund form (IR155)

This form includes all the information required to make a deposit to the income equalisation scheme, or to request a refund from the income equalisation scheme.

IR155

Income tax return: Companies 2011

Complete this return if you are a company and you need to file an IR4 tax return for the year 2011 (1 April 2010 to 31 March 2011).

IR4

Income tax return: Companies 2012

Complete this return if you are a company and you need to file an IR4 tax return for the year 2012 (1 April 2011 to 31 March 2012).

IR4

Income tax return: Companies 2013

Complete this return if you are a company and you need to file an IR4 tax return for the year 2013 (1 April 2012 to 31 March 2013).

IR4

Income tax return: Companies 2016

Complete this return if you are a company and you need to file an IR4 tax return for the year 2016 (1 April 2015 to 31 March 2016).

IR4

Income tax return: Registered superannuation funds 2011

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2011 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2012

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2012 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2013

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2013 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2014

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2014 (IR44G) for further information.

IR44

Income tax return: Companies 2008

Complete this return if you are a company and you need to file an IR4 tax return for the year 2008 (1 April 2007 to 31 March 2008).

IR4

Income tax return: Partnerships 2011

This return records the income details for your partnership for the period 1 April 2010 to 31 March 2011.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2016

This return records the income details for your partnership or LTC for the period 1 April 2015 to 31 March 2016.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2015

This return records the income details for your partnership or LTC for the period 1 April 2014 to 31 March 2015.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2014

This return records the income details for your partnership or LTC for the period 1 April 2013 to 31 March 2014.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2013

This return records the income details for your partnership or LTC for the period 1 April 2012 to 31 March 2013.

IR7

Income tax return: partnerships and look-through companies (LTCs) 2012

This return records the income details for your partnership or LTC for the period 1 April 2011 to 31 March 2012.

IR7

Income tax return: Registered superannuation funds 2008

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2008 (IR44G) for further information.

IR44

Inland Revenue audits guide

A guide to our audits for business people and investors.

IR297

Interest in a foreign company disclosure schedule

Use this form only for income years starting prior to 1 July 2011.

Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Complete a separate form for each foreign company in which you held an interest.

IR477

Interest in a foreign company disclosure schedule (for Schedule 3, Part A countries)

Use this form only for income years starting prior to 1 July 2011.

Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Only use if the foreign company is resident in any country specified in Part A of Schedule 24 of the Income Tax Act 2007.

IR479

Interest in a foreign investment fund disclosure schedule (accounting profits method)

If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the accounting profits method, and a separate form for each FIF in which you held an interest should be completed.

The accounting profits method has been repealed for income years starting on or after 1 July 2011.

IR439

Interest in a foreign investment fund disclosure schedule (branch equivalent method)

Branch Equivalent method has been repealed for income years starting on or after 1 July 2011.

If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes.

IR440

Interest in a foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR441

Interest in a foreign investment fund disclosure schedule (deemed rate of return method)

If you have overseas investments including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident with an interest in a FIF who elects to use the deemed rate of return method. A separate form for each FIF in which you hold an interest should be completed.

IR443

IR10 guide (2012 and earlier)

This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

Note: this guide is to be used for returns for the 2012 tax year and previous years. For returns for 2013 and onwards please use the new IR10 guide (IR10G) (2013 onwards) which you can find under "Forms and guides".

IR10G

Land sales and GST

This factsheet gives you a general overview of the GST rules that apply when you buy or sell land.

IR730

Look-through companies (IR879)

This is a complete guide to the look-through company (LTC) rules.

IR879

Look-through company (LTC) income/loss distribution 2012

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2013

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2014

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2015

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company (LTC) income/loss distribution 2016

This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.

IR7L

Look-through company election (IR862)

You can use this form to elect to be a look-through company (LTC). To find out more about look-through companies please see our look-through companies (IR879) booklet.

IR862

Making payments to Inland Revenue

You may have to make payments to Inland Revenue for a number of reasons. This factsheet tells you about your payment options.

IR584

Monthly return for licensed printers of cheques

From 1 July 2014 cheque duty will no longer be payable. This means you will not have to pay cheque duty on bills of exchange drawn or made on after 1 July 2014, or on cheques supplied or printed after that date.

IR191

Multiple interests in foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR442

Non-active company declaration

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns. It is the legal document that will remain in force for succeeding years unless the company ceases to be non-active.

IR433

Non-active company reactivation

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. The completion of this legal document now means the company will be required to file annual income tax and imputation returns.

IR434

Notice of election to determine control and income interests on a daily measurement basis (foreign company or FIF)

Use this form only for income years starting prior to 1 July 2011.

Use this form to determine the control and income interests in a foreign company on a daily measurement basis, or an income interest in a foreign investment fund (FIF) on a daily measurement basis where the accounting profits or branch equivalent methods are used to calculate FIF income or loss for that interest.

IR467

Online trading tax implications

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.

IR1022

Overseas donee status request form

Complete this form when your organisation is requesting overseas donee status.

IR464

Partnership and look-through company (LTC) return guide 2013

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7 2013 income tax return.

IR7G

Partnership and look-through company (LTC) return guide 2014

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7) 2014 income tax return.

IR7G

Partnership and look-through company (LTC) return guide 2015

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7) 2015 income tax return.

IR7G

Partnership and look-through company (LTC) return guide 2016

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7) 2016 income tax return.

IR7G

Partnership details IR7P for tax years 2006 to 2011 inclusive

This form is for recording partnership details for the tax years 2006 to 2011 inclusive. For tax years outside this range, use our tax year-specific versions of this form. Attach the completed form(s) to your IR7 return.

IR7P

Partnership income/loss distribution 2012

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2013

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2014

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2015

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership income/loss distribution 2016

This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.

IR7P

Partnership return guide 2011

This guide has information about how to file the IR7 for 2011.

IR7G

Partnership and look-through company (LTC) return guide 2012

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) ( IR7 2012 income tax return.

IR7G

Penalties and interest (IR240)

This guide explains why we charge penalties and interest. It also tells you about the different types of penalties and interest and how to avoid them.

IR240

Putting your tax returns right IR280

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

IR280

Qualifying companies (IR435)

This booklet is a complete guide to the qualifying company (QC) rules.

IR435

Qualifying company re-elections (IR436)

This form is for existing qualifying companies who need to re-elect in order retain their qualifying company status.

IR436

Qualifying company transition

You can use this form to if you have a qualifying company (QC) or loss attributing qualifying company (LAQC) and want to transition to become a sole tradership or partnership. To find out more about the transitional process please see our Qualifying companies (IR435) booklet.

IR891

Ratio change declaration

Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.

IR407

Record keeping

This factsheet outlines the importance and advantages of good record keeping if you are in business.

IR323

Registered superannuation funds return guide 2013

All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Registered superannuation funds return guide 2014

All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Registered superannuation funds' return guide 2011

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Registered superannuation funds' return guide 2012

All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Registered superannuation funds' return guide 2008

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

IR44G

Request for PAYE exemption on schedular payments (IR332)

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.

IR332

Resident withholding tax (IR4K)

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 - instead use an IR17P.

ir4k

Resident withholding tax - refund request

Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.

IR454

Revocation of look-through company election

You can use this form to revoke a look-through company (LTC) election. To find out more about look-through companies please see our Look-through companies (IR879) booklet.

IR896

Revocation of qualifying company election

When you have elected to be a qualifying company this form enables you to revoke that election. An election may be revoked by a resolution of the board of directors of the company and/or any shareholders who previously elected.

IR437

Sale or disposal of financial arrangements

This form is used for declaring the sale or disposal of financial arrangements and includes any government stock or local authority stock.

IR3K

Schedule of business income

If you are in business you can declare your schedule of income using this form, then attach it to your yearly tax return.

IR3B

Tax code declaration (IR330)

Complete the IR330 Tax code declaration form if you are an employee starting a job or changing your tax code.

IR330

Tax relief - extreme events

This guide gives information on tax and income assistance available to people affected by extreme events. "Extreme" means as a result of a national or local civil defence emergency and/or a rare occurrence where an event has significant implications to the operating of your business. Examples include snow storms, floods, drought, earthquake or disease affecting livestock or crops.

IR505

Tax sparing disclosure return

This return is for the disclosure of tax sparing credits claimed under double tax agreements.

IR486

The cost of business tax compliance

We asked small and medium enterprises (SMEs) about their tax compliance costs in 2004 and 2009 and compared the difference. This factsheet summarises the survey results which confirm the hours spent by businesses doing their tax have gone down.

AD68

Trans-Tasman imputation election form

This service is for Australian companies wishing to maintain a tax imputation credit account in New Zealand. You can also complete this online.

IR488

Taxes and the taxi industry (IR272)

This guide provides useful information about tax issues for taxi drivers and owner-operators. It includes information on registering for and accounting for GST as well as income and employer returns.

IR272

Statement in support of a tax position (IR282)

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

IR282

Education centres (IR253)

This guide explains your tax obligations if you're involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.

IR253

Direct selling (IR261)

Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand.

IR261

Entertainment expenses (IR268)

This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST.

IR268

Partnership income/loss distribution 2017 IR7P

Use this form to record partners' income/loss distribution details.

IR7P

Look-through company income/loss distribution 2017 IR7L

Use this form to record LTC owners' income/loss distribution details.

IR7L

Company shareholders' details 2017 IR4S

Complete this form to fill out shareholders', directors or relatives details for the 2017 year.

IR4S

Annual imputation return guide 2017 IR4JG

Use this guide to help you complete the Annual imputation return (including FDP account return) IR4J for the 2017 year.

IR4JG

Companies income tax return notes 2017 IR4N

Use these notes to complete your IR4 for the 2017 year

IR4N

Annual imputation return 2017 IR4J

Use this return to file the company's imputation return for the year 1 April 2016 to 31 March 2017.

IR4J

Partnership & look-through company return guide 2017 IR7G

Use this guide to help you complete the IR7 income tax return.

IR7G

Company tax return guide 2017 IR4GU

Use this guide to help you complete your 2017 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4GU

Income tax return: Partnerships & look-through companies IR7

Use this return to provide us with the details of your partnership's or look-through companies (LTCs) income/loss and expenses.

IR7

Provisional tax estimation (IR309)

Use this form to estimate or re-estimate your provisional tax. This service can be completed online.

ir309

Debt options information (IR592)

This information sheet describes briefly what options you have if you owe amounts to us.

IR592

Imputation (IR274)

This guide explains the full technical details of imputation in New Zealand. Imputation affects companies and their shareholders.

IR274

Business cessation IR315

Businesses that officially cease trading can use the IR315 to finalise their taxable liabilities for GST and employer taxes.

IR315