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| Title and summary | Number |
Adjudication & Rulings - a guide to binding rulingsThis 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 2003A guide to help you complete the 2003 IR 4J imputation return and dividend withholding payment account return |
IR4JG |
Annual imputation return guide 2004A guide to help you complete the 2004 IR 4J imputation return and dividend withholding payment account return |
IR4JG |
Annual imputation return guide 2006A guide to help you complete the 2006 IR4J imputation return and dividend withholding payment account return. |
IR4JG |
Annual imputation return guide 2007A guide to help you complete the 2007 IR4J imputation return and dividend withholding payment account return. |
IR4JG |
Annual imputation return guide 2008This guide is to help you complete the 2008 IR4J imputation return and dividend withholding payment account return. |
IR4JG |
Annual imputation return guide 2009This 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 2009This 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 2003This 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 2005This 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 2006This 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 2007This 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 2008This form is used to file the company's imputation return separately from your income tax return. |
IR4J |
Application for a provisional depreciation rateUse 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 rateUse 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 returnA 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 companiesA branch equivalent tax account (BETA) is a memorandum account used to prevent double taxation of income. |
IR408 |
Company shareholders' details 2002Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4). |
IR4S |
Company shareholders' details 2003Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4). |
IR4S |
Company shareholders' details 2004Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4). |
IR4S |
Company shareholders' details 2006Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4). |
IR4S |
Company shareholders' details 2007Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4). |
IR4S |
Company shareholders' details 2008This form is for details of the 2008 shareholders, directors or relatives, and the associated company's IRD number. |
IR4S |
Company shareholders’ details 2009This form is for details of the 2009 shareholders, directors or relatives, and the associated company's IRD number. |
IR4S |
Company tax return guide 2002This guide is to help you complete your 2002 income tax, annual imputation and dividend withholding payment account returns. |
IR4GU |
Company tax return guide 2003This guide is to help you complete your 2003 income tax, annual imputation and dividend withholding payment account returns. |
IR4GU |
Company tax return guide 2004This guide is to help you complete your 2004 income tax, annual imputation and dividend withholding payment account returns. |
IR4GU |
Company tax return guide 2005This guide is to help you complete your 2005 income tax, annual imputation and dividend withholding payment account returns. |
IR4GU |
Company tax return guide 2006This guide is to help you complete your 2006 income tax, annual imputation and dividend withholding payment account returns. |
IR4GU |
Company tax return guide 2007This guide is to help you complete your 2007 income tax, annual imputation and dividend withholding payment account returns. |
IR4GU |
Company tax return guide 2008This guide is to help you complete your 2008 income tax, annual imputation and dividend withholding payment account returns. |
IR4GU |
Company tax return guide 2009This guide is to help you complete your 2009 income tax, annual imputation and FDP (foreign dividend payment) account returns. |
IR4GU |
Conduit tax relief account returnA 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 groupsThis service can be used to make a number of elections within a consolidated group. |
IR495 |
ConsolidationThis 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 sheetThis 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 amalgamationWhen 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 businessesThis 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 2002This return is used to declare your company's dividend withholding payments |
IR4D |
Dividend withholding payment account return 2003This return is used to declare your company's dividend withholding payments |
IR4D |
Dividend withholding payment account return 2004This return is used to declare your company's dividend withholding payments |
IR4D |
Dividend withholding payment account return 2005This return is used to declare your company's dividend withholding payments |
IR4D |
Dividend withholding payment account return 2006This return is used to declare your company's dividend withholding payments |
IR4D |
Dividend withholding payment account return - Maori authorities 2006This return is used to declare your Maori authorities dividend withholding payments. |
IR8D |
Election to form a consolidated groupThis form can be used when a number of companies form a consolidated group for tax purposes. |
IR494 |
Election to form an imputation groupUse 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) returnUse 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 guideThis 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 revocationThe 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 ratesYou 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 ratesYou 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 |
ImputationThe 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 2002You 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 2003You 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 2004You 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 2005You 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 2006You 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 2009Complete 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 2009This return records the income details for your partnership for the period 1 April 2008 to 31 March 2009. |
IR7 |
Income tax return: Companies 2007Complete 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 2008Complete 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 2007Use this return to record the income details for your partnership. You can also complete this online. |
IR7 |
Income tax return: Partnerships 2008This return records the income details for your partnership for the period 1 April 2007 to 31 March 2008. |
IR7 |
Imputation group maintenanceUse 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 scheduleUse 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-individualYou can complete this form to get an IRD number for your organisation. |
IR596 |
Making paymentsGuide 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 returnYou 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 companiesA 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) returnUse 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 electionsYou 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 declarationUse 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 paymentsComplete 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 requestUse 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 returnUse 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 electionWhen 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 declarationForm for employees to complete when starting their job or changing their tax code. |
IR330 |
Tax sparing disclosure returnThis return is for the disclosure of tax sparing credits claimed under double tax agreements. |
IR486 |
Taxpayer obligations, interest and penaltiesThis 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 formThis 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 guidelinesGuide 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. |
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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 formThis 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 |
