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Business taxes

Title and summary Number

Accounts information for use by tax agents

This form assists in preparing account information to be returned, eliminating the need for returning full financial records.

IR10A

Accounts information for use by tax agents

This form assists in preparing account information to be returned, eliminating the need for returning full financial records.

IR10A

Adjudication & Rulings - a guide to binding rulings

This booklet is for customers who want to know about binding rulings on tax laws. It explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling.

IR715

Adjudication & Rulings - a guide to binding rulings

This booklet is for customers who want to know about binding rulings on tax laws. It explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling.

IR715

Adjudication & Rulings - a guide to binding rulings

This booklet is for customers who want to know about binding rulings on tax laws. It explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling.

IR715

Annual imputation return guide 2002

A guide to help you complete the 2002 IR 4J imputation return and dividend withholding payment account return

IR4JG

Annual imputation return guide 2003

A guide to help you complete the 2003 IR 4J imputation return and dividend withholding payment account return

IR4JG

Annual imputation return guide 2003

A guide to help you complete the 2003 IR 4J imputation return and dividend withholding payment account return

IR4JG

Annual imputation return guide 2004

A guide to help you complete the 2004 IR 4J imputation return and dividend withholding payment account return

IR4JG

Annual imputation return guide 2004

A guide to help you complete the 2004 IR 4J imputation return and dividend withholding payment account return

IR4JG

Annual imputation return guide 2006

A guide to help you complete the 2006 IR4J imputation return and dividend withholding payment account return.

IR4JG

Annual imputation return guide 2006

A guide to help you complete the 2006 IR4J imputation return and dividend withholding payment account return.

IR4JG

Annual imputation return guide 2007

A guide to help you complete the 2007 IR4J imputation return and dividend withholding payment account return.

IR4JG

Annual imputation return guide 2007

A guide to help you complete the 2007 IR4J imputation return and dividend withholding payment account return.

IR4JG

Annual imputation return guide 2008

This guide is to help you complete the 2008 IR4J imputation return and dividend withholding payment account return.

IR4JG

Annual imputation return guide 2008

This guide is to help you complete the 2008 IR4J imputation return and dividend withholding payment account return.

IR4JG

Annual imputation return guide 2009

This guide is to help you complete the 2009 IR 4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return guide 2009

This guide is to help you complete the 2009 IR 4J imputation return and FDP (foreign dividend payment) account return.

IR4JG

Annual imputation return including FDP account return 2009

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 2009

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

IR4J

Annual imputation return including dividend withholding payment account return 2002

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

IR4J

Annual imputation return including dividend withholding payment account return 2003

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

IR4J

Annual imputation return including dividend withholding payment account return 2003

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

IR4J

Annual imputation return including dividend withholding payment account return 2004

This return is used to file the companies imputation returns separately from your income tax return.

IR4J

Annual imputation return including dividend withholding payment account return 2005

This form is used to file the companies imputation returns separately from your income tax return.

IR4J

Annual imputation return including dividend withholding payment account return 2006

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

IR4J

Annual imputation return including dividend withholding payment account return 2006

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

IR4J

Annual imputation return including dividend withholding payment account return 2007

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

IR4J

Annual imputation return including dividend withholding payment account return 2007

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

IR4J

Annual imputation return including dividend withholding payment account return 2007

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

IR4J

Annual imputation return including dividend withholding payment 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 dividend withholding payment account return 2008

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

IR4J

Annual Maori authority credit account return including dividend withholding payment account return 2006

This form is used to file the Maori authority credit account returns separately from your income tax return.

IR8J

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 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.  The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates I(R265).

IR260A

Application for a provisional depreciation rate

Use this form to apply for a provisional depreciation rate.  The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates I(R265).

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 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 a temporary duties licence (or extension of a temporary licence)

Application to apply for a temporary licence to print cheques.

IR190

Application for a temporary duties licence (or extension of a temporary licence)

Application to apply for a temporary licence to print cheques.

IR190

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 non-resident withholding tax. This form is used to register securities. Complete a separate form for each security or class of securities.

IR397

Approved issuer levy

Use this form for paying your approved issuer levy.

IR67A

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 non-resident withholding tax (NRWT), 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

Approved issuer levy

This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax.

IR395

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

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

Branch equivalent tax account return for companies

A branch equivalent tax account (BETA) is a memorandum account used to prevent double taxation of income.

IR408

Branch equivalent tax account return for companies

A branch equivalent tax account (BETA) is a memorandum account used to prevent double taxation of income.

IR408

Business cessation

A form that businesses that officially cease trading can use to finalise their tax liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone - just call us on 0800 377 774.

IR315

Business taxes - an overview

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

IR740

Cheque duty

This guide is designed to inform those licensed to print cheques of their obligations under cheque duty legislation.

IR192

Commuted duty on cheques and other bills of exchange

If you are an authorised bank you must commute the duty on cheques issued to your customers quarterly.

IR193

Commuted duty on cheques and other bills of exchange

If you are an authorised bank you must commute the duty on cheques issued to your customers quarterly.

IR193

Company shareholders' details 2002

Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2002

Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2003

Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2003

Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2004

Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2004

Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2005

Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2006

Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2006

Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2007

Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).

IR4S

Company shareholders' details 2008

This form is for details of the 2008 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company shareholders’ details 2009

This form is for details of the 2009 shareholders, directors or relatives, and the associated company's IRD number.

IR4S

Company tax return guide 2002

This guide is to help you complete your 2002 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2002

This guide is to help you complete your 2002 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2003

This guide is to help you complete your 2003 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2003

This guide is to help you complete your 2003 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2004

This guide is to help you complete your 2004 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2004

This guide is to help you complete your 2004 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2005

This guide is to help you complete your 2005 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2005

This guide is to help you complete your 2005 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2005

This guide is to help you complete your 2005 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2006

This guide is to help you complete your 2006 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2006

This guide is to help you complete your 2006 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2007

This guide is to help you complete your 2007 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2007

This guide is to help you complete your 2007 income tax, annual imputation and dividend withholding payment account returns.

IR4GU

Company tax return guide 2008

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

IR4GU

Company tax return guide 2008

This guide is to help you complete your 2008 income tax, annual imputation and dividend withholding 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 2009

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

IR4GU

Conduit tax relief account return

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.

IR406

Conduit tax relief account return

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.

IR406

Consolidated groups

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

IR495

Consolidated groups

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

IR495

Consolidation

This service outlines the rules for consolidation, under which a group of companies with the same shareholders can be treated as a single entity.

IR493

Consolidation

This service outlines the rules for consolidation, under which a group of companies with the same shareholders can be treated as a single entity.

IR493

Debt options information sheet

This information sheet describes briefly what options you have if you owe amounts to Inland Revenue. You will find more detailed information, including the factors we look at for each option, in our booklet IR 582 - Debt options.

IR592

Debt options information sheet

This information sheet describes briefly what options you have if you owe amounts to Inland Revenue. You will find more detailed information, including the factors we look at for each option, in our booklet IR 582 - Debt options.

IR592

Declaration of an amalgamation

When two or more companies join together this form should be completed to tell us about the amalgamation. It must be completed by a representative of the company resulting from the amalgamation.

IR432

Declaration of an amalgamation

When two or more companies join together this form should be completed to tell us about the amalgamation. It must be completed by a representative of the company resulting from the amalgamation.

IR432

Declaration of an amalgamation

When two or more companies join together this form should be completed to tell us about the amalgamation. It must be completed by a representative of the company resulting from the amalgamation.

IR432

Depreciation - a guide for businesses

This guide explains how businesses claim depreciation on their assets. 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.

IR260

Depreciation - a guide for businesses

This guide explains how businesses claim depreciation on their assets. 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.

IR260

Direct selling

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

Dividend withholding payment account return 2002

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2002

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2003

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2003

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2004

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2004

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2005

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2006

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2006

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return - Maori authorities 2006

This return is used to declare your Maori authorities dividend withholding payments.

IR8D

Dividend withholding payment account return 2007

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2007

This return is used to declare your company's dividend withholding payments

IR4D

Dividend withholding payment account return 2008

This return is used to declare your company's dividend withholding payments.

IR4D

Dividend withholding payment account return 2008

This return is used to declare your company's dividend withholding payments.

IR4D

Education centres

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

Election to form a consolidated group

This form can be used when a number of companies form a consolidated group for tax purposes.

IR494

Election to form a consolidated group

This form can be used when a number of companies form a consolidated group for tax purposes.

IR494

Election to form an imputation group

Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.

IR473

Election to form an imputation group

Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.

IR473

Election to form an imputation group

Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.

IR473

Entertainment expenses

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

FDP (Foreign dividend payment) account Return 2009

This return is used to declare your company's foreign dividend payments.

IR4D

FDP (Foreign dividend payment) account Return 2009

This return is used to declare your company's foreign dividend payments.

IR4D

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) return

Use this return if you are a New Zealand resident company and you are receiving dividends from foreign companies. Anyone other than a company who receives dividends from foreign companies must include them in their income tax return. You can complete this form online.

IR4F

FDP (Foreign dividend payment) return

Use this return if you are a New Zealand resident company and you are receiving dividends from foreign companies. Anyone other than a company who receives dividends from foreign companies must include them in their income tax return. You can complete this form online.

IR4F

Foreign dividend withholding payments guide

This booklet explains in detail foreign dividend withholding payments (FDWP), the attributed repatriation (AR) rules, and the underlying foreign tax credit (UFTC) rules.

IR273

Foreign dividend withholding payments guide

This booklet explains in detail foreign dividend withholding payments (FDWP), the attributed repatriation (AR) rules, and the underlying foreign tax credit (UFTC) rules.

IR273

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

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

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

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. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.

IR265

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. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.

IR265

Grants and subsidies

Find out about your tax responsibilities if you receive a grant or subsidy to help with an activity you're running, individually or with a group. This guide includes a list of other booklets that will give you more information you may need.

IR249

Group investment fund return

Use this return to file details of the taxable income for a group investment fund.

IR44E

Group investment fund return

Use this return to file details of the taxable income for a group investment fund.

IR44E

Guidelines for completing the 2002 Accounts information IR10

This guide will help you complete the Accounts information IR10 form. Completing an IR10 form 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

Guidelines for completing the 2003 Accounts information IR10

This guide will help you complete the IR10. Completing an IR10 form 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

Guidelines for completing the 2004 Accounts information IR10

This guide will help you complete the IR10. Completing an IR10 form 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

Guidelines for completing the 2005 Accounts information IR10

This guide will help you complete the IR10. Completing an IR10 form 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

Guidelines for completing the 2006 accounts information

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.

IR10G

IR10 guide 2007

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.

IR10G

IR10 guide 2008

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.

IR10G

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 1993. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 1993.

IR267

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 1993. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 1993.

IR267

Imputation

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

IR274

Imputation

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

IR274

Imputation

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

IR274

Imputation

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

IR274

Income tax return (Registered superannuation funds) - 2003

Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2003 (IR44G) for further information.

IR44

Income tax return (Registered superannuation funds) - 2003

Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2003 (IR44G) for further information.

IR44

Income tax return (Registered superannuation funds) - 2004

Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2004 (IR44G) for further information.

IR44

Income tax return (Registered superannuation funds) - 2004

Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2004 (IR44G) for further information.

IR44

Income tax return (Registered superannuation funds) - 2006

Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2006 (IR44G) for further information.

IR44

Income tax return (Registered superannuation funds) - 2006

Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2006 (IR44G) for further information.

IR44

Income tax return companies 2002

You would use this return if you are a company and you need to file a tax return for the year 2002 (1 April 2001 to 31 March 2002).

IR4

Income tax return companies 2002

You would use this return if you are a company and you need to file a tax return for the year 2002 (1 April 2001 to 31 March 2002).

IR4

Income tax return companies 2003

You would use this return if you are a company and you need to file a tax return for the year 2003 (1 April 2002 to 31 March 2003). This return can also be completed online.

IR4

Income tax return companies 2003

You would use this return if you are a company and you need to file a tax return for the year 2003 (1 April 2002 to 31 March 2003). This return can also be completed online.

IR4

Income tax return companies 2004

You would use this return if you are a company and you need to file a tax return for the year 2004 (1 April 2003 to 31 March 2004). You can also complete this online.

IR4

Income tax return companies 2004

You would use this return if you are a company and you need to file a tax return for the year 2004 (1 April 2003 to 31 March 2004). You can also complete this online.

IR4

Income tax return companies 2005

You would use this return if you are a company and you need to file a tax return for the year 2005 (1 April 2004 to 31 March 2005). You can also complete this online.

IR4

Income tax return companies 2005

You would use this return if you are a company and you need to file a tax return for the year 2005 (1 April 2004 to 31 March 2005). You can also complete this online.

IR4

Income tax return companies 2006

You would use this return if you are a company and you need to file a tax return for the year 2006 (1 April 2005 to 31 March 2006). You can also complete this online.

IR4

Income tax return companies 2006

You would use this return if you are a company and you need to file a tax return for the year 2006 (1 April 2005 to 31 March 2006). You can also complete this online.

IR4

Income tax return companies 2009

Complete this return if you are a company and you need to file an IR4 tax return for the year 2009 (1 April 2008 to 31 March 2009).

IR4

Income tax return companies 2009

Complete this return if you are a company and you need to file an IR4 tax return for the year 2009 (1 April 2008 to 31 March 2009).

IR4

Income tax return companies 2009

Complete this return if you are a company and you need to file an IR4 tax return for the year 2009 (1 April 2008 to 31 March 2009).

IR4

Income tax return Partnerships 2002

Use this form to record the income details for your partnership

IR7

Income tax return Partnerships 2002

Use this form to record the income details for your partnership

IR7

Income tax return Partnerships 2003

Use this form to record the income details for your partnership

IR7

Income tax return Partnerships 2003

Use this form to record the income details for your partnership

IR7

Income tax return Partnerships 2004

Use this form to record the income details for your partnership.

IR7

Income tax return Partnerships 2004

Use this form to record the income details for your partnership.

IR7

Income tax return Partnerships 2005

Use this return to record the income details for your partnership.

IR7

Income tax return Partnerships 2006

Use this return to record the income details for your partnership.

IR7

Income tax return: Partnerships 2009

This return records the income details for your partnership for the period 1 April 2008 to 31 March 2009.

IR7

Income tax return: Partnerships 2009

This return records the income details for your partnership for the period 1 April 2008 to 31 March 2009.

IR7

Income tax return: Companies 2007

Complete this return if you are a company and you need to file a tax return for the year 2007 (1 April 2006 to 31 March 2007). You can also complete this online.

IR4

Income tax return: Companies 2007

Complete this return if you are a company and you need to file a tax return for the year 2007 (1 April 2006 to 31 March 2007). You can also complete this online.

IR4

Income tax return: Companies 2007

Complete this return if you are a company and you need to file a tax return for the year 2007 (1 April 2006 to 31 March 2007). You can also complete this online.

IR4

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). You can also complete this online.

IR4

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). You can also complete this online.

IR4

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). You can also complete this online.

IR4

Income tax return: Partnerships 2007

Use this return to record the income details for your partnership. You can also complete this online.

IR7

Income tax return: Partnerships 2007

Use this return to record the income details for your partnership. You can also complete this online.

IR7

Income tax return: Partnerships 2008

This return records the income details for your partnership for the period 1 April 2007 to 31 March 2008.

IR7

Income tax return: Partnerships 2008

This return records the income details for your partnership for the period 1 April 2007 to 31 March 2008.

IR7

Income tax return: Registered superannuation funds 2007

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 2007 (IR44G) for further information.

IR44

Income tax return: Registered superannuation funds 2007

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 2007 (IR44G) for further information.

IR44

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

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

Income tax return (registered superannuation funds) 2009

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 2009 (IR44G) for further information.

IR44

Income tax return (registered superannuation funds) 2009

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 2009 (IR44G) for further information.

IR44

Individual tax return 2002

Use this form to complete your personal tax return.

IR3

Individual tax return 2003

Use this form to complete your personal tax return. This return can also be completed online.

IR3

Individual tax return 2004

Use this form to complete your personal tax return. You can also complete this online. This is for the 2004 year.

IR3

Individual tax return 2005

Use this form to complete your personal tax return. You can also complete this online. This is for the 2005 year.

IR3

Individual tax return 2006

Use this form to complete your personal tax return. You can also complete this online. This is for the 2006 year.

IR3

INFOexpress - Business directory

Use this guide to help you with questions you may have about using our automated INFOexpress telephone service, or if you want more information about the services available.

IR352

Inland Revenue audits guide

A guide to our audits for business people and investors.

IR297

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

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

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

Interest in a foreign company disclosure schedule

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

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 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 company disclosure schedule (for Schedule 3, Part A countries)

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 (branch equivalent 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.

IR440

Interest in a foreign investment fund disclosure schedule (branch equivalent 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.

IR440

Interest in a foreign investment fund disclosure schedule (branch equivalent 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.

IR440

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 person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.

IR443

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 person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.

IR443

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 person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.

IR443

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.

IR439

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.

IR439

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.

IR439

Interest on 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 on 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 on 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

IRD number application - non-individual

You can complete this form to get an IRD number for your organisation.

IR596

IRD number application - non-individual

You can complete this form to get an IRD number for your organisation.

IR596

Making payments

Guide to the different ways to pay your tax so we get the information we need to process your payments quickly and efficiently.

IR584

Monthly return for licensed printers of cheques

Monthly return to be filed by printing firms which are authorised to print cheques.

IR191

Monthly return for licensed printers of cheques

Monthly return to be filed by printing firms which are authorised to print cheques.

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

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

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

New Zealand NRWT (non-resident withholding tax) withholding certificate

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

IR67

New Zealand NRWT (non-resident withholding tax) withholding certificate

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

IR67L

New Zealand tax residence guide

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.

IR292

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 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

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

NRWT (non-resident withholding tax)

Use this form for paying your NRWT deducted to us.

IR67P

Non-resident withholding tax - payer registration

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.

IR380

Non-resident withholding tax - payer registration

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.

IR380

NRWT (non-resident withholding tax) on interest, dividends and royalties reconciliation statement

This reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year.

IR67S

Non-resident withholding tax reconciliation statement guide 2006

Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement.

IR67SG

Non-resident withholding tax reconciliation statement guide 2008

Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement.

IR67SG

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

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

Notice of election to voluntarily change the method of calculating foreign investment fund income or loss

Use this form to voluntarily elect to change the method of calculating foreign investment fund (FIF) income or loss. You can only complete this election if you are a New Zealand resident.

IR469

Partnership details

This form is for recording partnership details and is attached to the IR7 on completion.

IR7P

Partnership details 2002

This form is for recording partnership details and is attached to the IR7 on completion

IR7P

Partnership details 2003

This form is for recording partnership details and is attached to the IR7 on completion

IR7P

Partnership details 2004

This form is for recording partnership details and is attached to the IR7 on completion.

IR7P

Partnership details 2005

This form is for recording partnership details and is attached to the IR7 on completion.

IR7P

Partnership return guide 2002

This guide will help you with information on how to file the IR7 for 2002

IR7G

Partnership return guide 2003

This guide will help you with information on how to file the IR7 for 2003

IR7G

Partnership return guide 2004

This guide will help you with information on how to file the IR7 for 2004

IR7G

Partnership return guide 2005

This guide will help you with information on how to file the IR7 for 2005

IR7G

Partnership return guide 2006

This guide will help you with information on how to file the IR7 for 2006

IR7G

Partnership return guide 2007

This guide will help you with information on how to file the IR7 for 2007.

IR7G

Partnership return guide 2008

This guide will help you with information on how to file the IR7 for 2008.

IR7G

Partnership return guide 2009

This guide has information about how to file the IR7 for 2009.

IR7G

Property disclosure return

You would use this return for disclosing agreements for the sale and purchase of property that is the subject of the agreement and specified options which are capital assets.

IR4T

Property disclosure return

You would use this return for disclosing agreements for the sale and purchase of property that is the subject of the agreement and specified options which are capital assets.

IR4T

Provisional tax estimation

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

IR309

Putting your tax returns right

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

A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.

IR435

Qualifying companies

A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.

IR435

Qualifying companies

A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.

IR435

Qualifying company election tax (QCET) return

Use this form to make a QCET return and payment. Please complete and send to Inland Revenue even if there is no amount payable.

IR4P

Qualifying company election tax (QCET) return

Use this form to make a QCET return and payment. Please complete and send to Inland Revenue even if there is no amount payable.

IR4P

Qualifying company or loss attributing qualifying company elections

You can use this form to elect to be either a qualifying company or a loss attributing qualifying company (LAQC) or both. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.

IR436

Qualifying company or loss attributing qualifying company elections

You can use this form to elect to be either a qualifying company or a loss attributing qualifying company (LAQC) or both. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.

IR436

Qualifying company or loss attributing qualifying company elections

You can use this form to elect to be either a qualifying company or a loss attributing qualifying company (LAQC) or both. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.

IR436

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

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

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

A summary sheet outlining the legal and business reasons for good record keeping if you are in business.

IR323

Registered superannuation funds' return guide 2009

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.

IR44G

Registered superannuation funds' return guide 2003

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

IR44g

Registered superannuation funds' return guide 2003

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

IR44g

Registered superannuation funds' return guide 2004

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

IR44G

Registered superannuation funds' return guide 2004

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

IR44G

Registered superannuation funds' return guide 2006

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

IR44G

Registered superannuation funds' return guide 2007

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.

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). This guide provides you with all the information you need to know when filing.

IR44G

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.

IR332

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.

IR332

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

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

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.

IR4K

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.

IR4K

Revocation of qualifying company or loss attributing qualifying company election

When you have elected to be either a qualifying company or a loss attributing qualifying company (LAQC), 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. The revocation of loss attributing qualifying company status will also cause loss of qualifying company status.

IR437

Revocation of qualifying company or loss attributing qualifying company election

When you have elected to be either a qualifying company or a loss attributing qualifying company (LAQC), 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. The revocation of loss attributing qualifying company status will also cause loss of qualifying company status.

IR437

Revocation of qualifying company or loss attributing qualifying company election

When you have elected to be either a qualifying company or a loss attributing qualifying company (LAQC), 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. The revocation of loss attributing qualifying company status will also cause loss of qualifying company status.

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

Statement in support of a tax interpretation

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

IR282

Statement of financial postion

Complete this form if you are having or expecting to have difficulties in meeting your repayment responsibility (for example, if you're planning on travelling overseas).

IR40

Tax code declaration

Form for employees to complete when starting their job or changing their tax code.

IR330

Tax code declaration

Form for employees to complete when starting their job or changing their tax code.

IR330

Tax sparing disclosure return

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

IR486

Taxpayer obligations, interest and penalties

This guide tell you what your obligations are and the current penalty and interest rules that may apply when you do not meet your tax obligations.

IR240

Taxpayer obligations, interest and penalties

This guide tell you what your obligations are and the current penalty and interest rules that may apply when you do not meet your tax obligations.

IR240

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

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

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

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

Transfer pricing guidelines

Guide to the application of section GD 13 of New Zealand's Income Tax Act 1994. The guide provides a general overview of how the transfer pricing operates.

Transfer pricing guidelines

Guide to the application of section GD 13 of New Zealand's Income Tax Act 1994. The guide provides a general overview of how the transfer pricing operates.

Transfer pricing guidelines

Guide to the application of section GD 13 of New Zealand's Income Tax Act 1994. The guide provides a general overview of how the transfer pricing operates.

Imputation and the company tax rate change fact sheet

A fact sheet for New Zealand companies, supplementing the IR274 Imputation guide until 31 March 2010

IR237

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method)

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".

IR447

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method)

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".

IR447

Interest in a foreign investment fund disclosure schedule (cost method)

This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR449

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method)

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR448

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method)

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR448

Income equalisation deposit/refund form

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 equalisation deposit/refund form

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 equalisation deposit/refund form

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

Adverse event income equalisation deposit

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

IR139

Accounts information

Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

IR10

Accounts information

Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

IR10

IR10G guide 2009

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.

IR10G

Tax relief - extreme weather

This guide gives information on tax and income assistance available to people affected by extreme weather eg storms, floods and drought.

IR505

Computer-assisted audits

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

IR297a

Tax pooling

Some things you need to know before purchasing funds.

 

 


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