Companies forms and guides (Business taxes)

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Companies forms and guides

Title and summary	Number
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 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 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 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 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 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 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 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
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
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
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 2004 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 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 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 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 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
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
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
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
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 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 - Maori authorities 2006 This return is used to declare your Maori authorities dividend withholding payments.	IR8D
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
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 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
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
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 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 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: 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 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 2008 This return records the income details for your partnership for the period 1 April 2007 to 31 March 2008.	IR7
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 (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 (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 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
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
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
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
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
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 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
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 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
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 tells 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
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.
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 (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

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