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".

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".

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".

Adjudication & Rulings - a guide to binding rulings

This booklet is to help customers who want to know about binding rulings on taxation laws. The booklet 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.

Application for a deduction for an asset no longer used

Complete this form to claim a deduction for the 2001/2002 income year (or earlier) for an asset that is no longer used and has not been disposed of. From the 2002/2003 income year, you are no longer required to apply for this deduction. You may deduct the remaining adjusted tax value of depreciable property if all of the conditions are met.

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.

Company tax return guide 2005

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

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.

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).

Group investment fund return

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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

New Zealand non-resident withholding tax deduction certificate

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

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.

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.

Non-resident withholding tax (NRWT)

Use this form for paying your NRWT deductions to us.

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.

Non-resident withholding tax (NRWT) 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.

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.

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.

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.

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.

Registered superannuation funds' return guide 2000

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.

Registered superannuation funds' return guide 2001

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.