Find a form or guide based on keyword, document title or document number:
| Title and summary | Number |
Application for a higher maximum pooling valueUse this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value. |
IR719 |
Binding rulingsThis guide tells you what binding rulings are and the process for applying for one. It also gives some detail about when we can and can’t give rulings. |
IR715 |
Company tax return guide 2005This guide is to help you complete your 2005 income tax, annual imputation and FDP (foreign dividend payment) account returns. |
IR4GU |
Declaration of an amalgamationThis 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 |
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 |
Group investment fund returnReturn for filing details of the taxable income for a group investment fund. |
IR44E |
Income tax return: Registered superannuation funds 2011Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2011 (IR44G) for further information. |
IR44 |
Income tax return: Registered superannuation funds 2012Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2012 (IR44G) for further information. |
IR44 |
Income tax return: Registered superannuation funds 2013Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2013 (IR44G) for further information. |
IR44 |
Income tax return: Registered superannuation funds 2003Use 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 2003 (IR44G) for further information. |
IR44 |
Income tax return: Registered superannuation funds 2004Use 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 2004 (IR44G) for further information. |
IR44 |
Income tax return: Registered superannuation funds 2006Use 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 2006 (IR44G) for further information. |
IR44 |
Income tax return: Registered superannuation funds 2007Use 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 2008Use 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 2009Use 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 2010Use 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 2010 (IR44G) for further information. |
IR44 |
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 (branch equivalent method)Branch Equivalent method has been repealed for income years starting on or after 1 July 2011. |
IR440 |
Interest in a foreign investment fund disclosure schedule (comparative value method)If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008. |
IR441 |
Interest in a foreign investment fund disclosure schedule (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 (deemed rate of return method)If you have overseas investments including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident with an interest in a FIF who elects to use the deemed rate of return method. A separate form for each FIF in which you hold an interest should be completed. |
IR443 |
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 (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 |
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 |
NRWT payer registrationIf you pay non-resident withholding income (NRWI), you must deduct NRWT (Non-resident withholding tax), and are required to register as a payer of NRWT |
IR380 |
New Zealand NRWT withholding certificateUse this form for paying your NRWT deducted to us. |
IR67P |
New Zealand NRWT (non-resident withholding tax) withholding certificateComplete one certificate for each non-resident you deducted NRWT from during the year to 31 March. |
IR67 |
Non-active company declarationThis 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 reactivationWhen 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 on interest, dividends and royalties reconciliation statementThis reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year. |
IR67S |
Qualifying companiesThis booklet is a complete guide to everything you need to know about qualifying company tax law. A qualifying company maintains its company structure but receives the taxation benefits of a partnership and the shareholders will be personally liable for any income tax not paid by the company. |
IR435 |
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 |
Registered superannuation funds return guide 2013All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2002All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2003All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2004All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2005All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2006All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2007All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2008All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2009All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2010All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2011All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
Registered superannuation funds' return guide 2012All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44. |
IR44G |
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 |
Statement in support of a tax interpretationThis form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return. |
IR282 |
Inland Revenue's 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 rules operate. |
