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Companies

Title and summary Number

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

IR4

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

IR4

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

IR4

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

IR4

Complete this return if you are a company and you need to file an IR4 tax return for the year 2014 (1 April 2013 to 31 March 2014).

IR4

Complete this return if you are a company and you need to file an IR4 tax return for the year 2015 (1 April 2014 to 31 March 2015).

IR4

Complete this return if you're a company and you need to file for the 2017 year.

IR4

Complete this return if you're a company and you need to file for the 2018 year.

IR4

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

IR4D

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

IR4D

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

IR4D

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

IR4D

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

IR4D

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

IR4GU

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

IR4GU

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

IR4GU

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

IR4GU

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

IR4J

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

IR4J

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

IR4J

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

IR4J

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

IR4J

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

IR4J

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

IR4JG

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

IR4JG

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

IR4JG

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

IR4JG

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

IR4JG

Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends - instead use an IR17P.

ir4k

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

IR4S

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

IR4S

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

IR4S

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

IR4S

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

IR4S

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

IR7

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

IR7

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

IR7

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

IR7

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

IR7

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

IR7

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

IR7

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

IR7

Use this factsheet to find out what you can do using our myIR Secure Online Services. Our online services make it easier and faster to deal with your tax needs and obligations.

1001

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

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

IR240

This guide explains how depreciation works and the methods available for calculating depreciation, general depreciation rates, assets, adjustments and disposals.

IR260

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

IR260A

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

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

IR265

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

IR267

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

IR274

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

IR330

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

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

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

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

IR406

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

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

IR432

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

IR435

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

IR436

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

IR437

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

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

IR439

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

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

IR440

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

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

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

IR443

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

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

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

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

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

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

IR467

Form to use to elect to form an imputation group and to elect the nominated company of the imputation group. To be completed by all companies forming the group.

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

IR475

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

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

IR477

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

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

IR479

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

IR486

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

IR488

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

IR494

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

IR495

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

IR584

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

IR592

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

IR596

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

IR715