Forms and guides: 1001 - 1100 (Forms and guides

You are here: Home › Forms and guides › Forms and guides - by keyword › Business taxes

Forms and guides
Kimihia he parongo mo

Find a form or guide based on keyword, document title or document number:

Forms and guides: 1001 - 1100

Title and summary	Number
Earthquake - if your income is affected This factsheet gives you information on what you can do if your income is affected by the Christchurch earthquakes.	AD70
Accounts information Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later.	IR10
Accounts information for use by tax agents Form to use to prepare account information to be returned, eliminating the need for returning full financial records.	IR10A
Adverse event income equalisation deposit This form includes all the information required to make a deposit into the adverse event scheme.	IR139
Annual imputation return guide 2002 This guide is to help you complete the 2002 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2003 This guide is to help you complete the 2003 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2004 This guide is to help you complete the 2004 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2005 This guide is to help you complete the 2005 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2006 This guide is to help you complete the 2006 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2007 This guide is to help you complete the 2007 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2008 This guide is to help you complete the 2008 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2009 This guide is to help you complete the 2009 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2010 This guide is to help you complete the 2010 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2011 This guide is to help you complete the 2011 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return guide 2012 This guide is to help you complete the 2012 IR4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return including FDP account return 2002 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including FDP account return 2003 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including FDP account return 2004 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including FDP account return 2005 This form is used to file the companies imputation returns separately from your income tax return.	IR4J
Annual imputation return including FDP 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 FDP 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 FDP account return 2008 This form is used to file the company's imputation return separately from your income tax return.	IR4J
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 FDP account return 2010 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including FDP account return 2011 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including FDP account return 2012 This form is used to file the company's imputation return separately from your income tax return.	IR4J
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.	IR719
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
Application for a temporary duties licence (or extension of a temporary licence) Application to apply for a temporary licence to print cheques.	IR190
Application to register security or securities for approved issuer levy (AIL) Only securities that have been registered with us qualify for a zero-rate of non-resident withholding tax. This form is used to register securities. Complete a separate form for each security or class of securities.	IR397
Approved issuer levy Use this form for paying your approved issuer levy.	IR67A
Approved issuer levy guide This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax (NRWT).	IR395
Approved issuer levy (AIL) - payer registration If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.	IR396
Are you getting your fair share of cash for scrap? This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.	IR684
Binding rulings This 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
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 This return is not required for income years starting on or after 1 July 2012. A branch equivalent tax account (BETA) is a memorandum account used to prevent double taxation of income. The BETA debits balance cease for income years starting on or after 1 July 2012.	IR408
Budget 2010: RWT rate changes for interest recipients The RWT rates on interest will change to align with the changes to the income tax rates from 1 October 2010 for most interest recipients, or 1 April 2011 for companies. This guide has information on what the changes are and how they may affect you. You should not have to do anything as the interest payer will change your current rate to the new rate from 1 October 2010.	IR743
Business cessation Businesses that officially cease trading can use this form to finalise their taxable liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone. If you've filed your final GST return, just call us on 0800 377 774. If not, file your final return, wait a few days then email us using your secure online services account or call us on 0800 377 774.	IR315
Business taxes - an overview A summary sheet with an overview of tax information for businesses.	IR740
Christchurch earthquake families - tax and income concerns Information for bereaved families and who to discuss your loved one's tax affairs with.	AD92
Commuted duty on cheques and other bills of exchange If you are an authorised bank you must commute the duty on cheques issued to your customers quarterly.	IR193
Company shareholders' details 2002 This form is for details of the 2002 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company shareholders' details 2003 This form is for details of the 2003 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company shareholders' details 2004 This form is for details of the 2004 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company shareholders' details 2005 This form is for details of the 2005 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company shareholders' details 2006 This form is for details of the 2006 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company shareholders' details 2007 This form is for details of the 2007 shareholders, directors or relatives, and the associated company's IRD number.	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 shareholders' details 2010 This form is for details of the 2010 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company shareholders' details 2011 This form is for details of the 2011 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 FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2003 This guide is to help you complete your 2003 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2004 This guide is to help you complete your 2004 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2005 This guide is to help you complete your 2005 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2006 This guide is to help you complete your 2006 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2007 This guide is to help you complete your 2007 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2008 This guide is to help you complete your 2008 income tax, annual imputation and FDP (foreign dividend 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
Company tax return guide 2010 This guide is to help you complete your 2010 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2011 This guide is to help you complete your 2011 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Company tax return guide 2012 This guide is to help you complete your 2012 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Computer-assisted audits A guide to computer-assisted audits for business people and investors.	IR297a
Conduit tax relief account return 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
Consolidated groups This service can be used to make a number of elections within a consolidated group.	IR495
The cost of business tax compliance We asked small and medium enterprises (SMEs) about their tax compliance costs in 2004 and 2009 and compared the difference. This factsheet summarises the survey results which confirm the hours spent by businesses doing their tax have gone down.	AD68
Customer self-service calling aid Use this guide to help you with questions you may have about using our automated self-service line, or if you want more information about the services available.	IR352
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 - Debt options (IR582).	IR592
Declaration of an amalgamation 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
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
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 2005.	IR265
Direct selling Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand.	IR261
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 2007 This return is used to declare your company's dividend withholding payments.	IR4D
Dividend withholding payment account return 2008 This return is used to declare your company's dividend withholding payments.	IR4D
Earthquake - tax relief for Christchurch This factsheet gives you information on tax and income assistance available to people affected by the Christchurch earthquake.	AD66
Education centres This guide explains your tax obligations if you're involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.	IR253
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
Entertainment expenses This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST.	IR268
Farming income If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.	IR3F
FDP (foreign dividend payment) account return 2009 This return is used to declare your company's foreign dividend payments for the 2009 income year.	IR4D
FDP (foreign dividend payment) account return 2010 This return is used to declare your company's foreign dividend payments for the 2010 income year.	IR4D
FDP (foreign dividend payment) account return 2011 This return is used to declare your company's foreign dividend payments for the 2011 income year.	IR4D
FDP (foreign dividend payment) account return 2012 This return is used to declare your company's foreign dividend payments for the 2012 income year.	IR4D
FDP (foreign dividend payment) return Use this return if you are a New Zealand resident company receiving dividends from foreign companies. Anyone other than a company receiving dividends from foreign companies must include them in their income tax return. You can complete this form online.	IR4F
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
Grants and subsidies Find out about your tax responsibilities if you receive a grant or subsidy to help with an activity you're running, individually or with a group. This guide includes a list of other booklets that will give you more information you may need.	IR249
Group investment fund return Return for filing details of the taxable income for a group investment fund.	IR44E
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 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005.	IR267
Imputation This guide has a general explanation of how the imputation system works and a basic explanation of a Māori authority credit. It explains the ICA (imputation credit account), the special imputation rules relating to cooperative companies, how shareholders are taxed for dividends they receive, and the impact on the income of an overseas shareholder.	IR274
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
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
Income tax return: Companies 2011 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
Income tax return: Companies 2012 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
Income tax return: Registered superannuation funds 2011 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 2011 (IR44G) for further information.	IR44
Income tax return: Registered superannuation funds 2012 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 2012 (IR44G) for further information.	IR44
Income tax return: Companies 2002 Complete this return if you are a company and you need to file an IR4 tax return for the year 2002 (1 April 2001 to 31 March 2002).	IR4
Income tax return: Companies 2003 Complete this return if you are a company and you need to file an IR4 tax return for the year 2003 (1 April 2002 to 31 March 2003).	IR4
Income tax return: Companies 2004 Complete this return if you are a company and you need to file an IR4 tax return for the year 2004 (1 April 2003 to 31 March 2004).	IR4
Income tax return: Companies 2005 Complete this return if you are a company and you need to file an IR4 tax return for the year 2005 (1 April 2004 to 31 March 2005).	IR4
Income tax return: Companies 2006 Complete this return if you are a company and you need to file an IR4 tax return for the year 2006 (1 April 2005 to 31 March 2006).	IR4
Income tax return: Companies 2007 Complete this return if you are a company and you need to file an IR4 tax return for the year 2007 (1 April 2006 to 31 March 2007).	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).	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: Companies 2010 Complete this return if you are a company and you need to file an IR4 tax return for the year 2010 (1 April 2009 to 31 March 2010).	IR4
Income tax return: Partnerships 2002 This return records the income details for your partnership for the period 1 April 2001 to 31 March 2002.	IR7
Income tax return: Partnerships 2003 This return records the income details for your partnership for the period 1 April 2002 to 31 March 2003.	IR7
Income tax return: Partnerships 2004 This return records the income details for your partnership for the period 1 April 2003 to 31 March 2004.	IR7
Income tax return: Partnerships 2005 This return records the income details for your partnership for the period 1 April 2004 to 31 March 2005.	IR7
Income tax return: Partnerships 2006 This return records the income details for your partnership for the period 1 April 2005 to 31 March 2006.	IR7
Income tax return: Partnerships 2007 This return records the income details for your partnership for the period 1 April 2006 to 31 March 2007.	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
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: Partnerships 2010 This return records the income details for your partnership for the period 1 April 2009 to 31 March 2010.	IR7
Income tax return: Partnerships 2011 This return records the income details for your partnership for the period 1 April 2010 to 31 March 2011.	IR7
Income tax return: Registered superannuation funds 2002 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 2002 (IR44G) for further information.	IR44
Income tax return: Registered superannuation funds 2003 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 2003 (IR44G) for further information.	IR44
Income tax return: Registered superannuation funds 2004 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 2004 (IR44G) for further information.	IR44
Income tax return: Registered superannuation funds 2005 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 2005 (IR44G) for further information.	IR44
Income tax return: Registered superannuation funds 2006 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 2006 (IR44G) for further information.	IR44
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.	IR44
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.	IR44
Income tax return: Registered superannuation funds 2009 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 2009 (IR44G) for further information.	IR44
Income tax return: Registered superannuation funds 2010 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 2010 (IR44G) for further information.	IR44
Inland Revenue audits guide A guide to our audits for business people and investors.	IR297
Interest in a foreign company disclosure schedule 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
Interest in a foreign company disclosure schedule (for Schedule 3, Part A countries) 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
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. The accounting profits method has been repealed for income years starting on or after 1 July 2011.	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. 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 (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 (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
IR10 guide This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2002 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2003 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2004 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2005 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2006 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2007 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2008 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2009 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IRD number application - non-individual You can complete this form to get an IRD number for your organisation.	IR596
Look-through companies This is a complete guide to the look-through company (LTC) rules. An LTC maintains its company structure but the company is "looked through" for income tax purposes. LTC shareholders, while being able to offset the LTC's losses against any other income, are also liable for income tax on its profits.	IR879
Look-through company (LTC) income/loss distribution 2012 This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion.	IR7L
Look-through company election You can use this form to elect to be a look-through company (LTC). To find out more about look-through companies please see our look-through companies (IR879) booklet.	IR862
Making payments This guide tells you how to make trouble-free payments to Inland Revenue, including the different payment methods, the information we need from you and when to pay. It also tells you about making electronic payments from anywhere in the world, and how to set up payments so you don’t get into debt.	IR584
Monthly return for licensed printers of cheques Monthly return to be filed by printing firms which are authorised to print cheques.	IR191
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
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.	IR433
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.	IR434
Notice of election to determine control and income interests on a daily measurement basis (foreign company or FIF) 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
Partnership details IR7P for tax years 2006 to 2011 inclusive This form is for recording partnership details for the tax years 2006 to 2011 inclusive. For tax years outside this range, use our tax year-specific versions of this form. Attach the completed form(s) to your IR7 return.	IR7P
Partnership income/loss distribution 2012 This form is for recording partners’ income/loss distribution details and is attached to the partnership’s IR7 return on completion.	IR7P
Partnership return guide 2002 This guide has information about how to file the IR7 for 2002.	IR7G
Partnership return guide 2003 This guide has information about how to file the IR7 for 2003.	IR7G
Partnership return guide 2004 This guide has information about how to file the IR7 for 2004.	IR7G
Partnership return guide 2005 This guide has information about how to file the IR7 for 2005.	IR7G
Partnership return guide 2006 This guide has information about how to file the IR7 for 2006.	IR7G
Partnership return guide 2007 This guide has information about how to file the IR7 for 2007.	IR7G
Partnership return guide 2008 This guide has information about how to file the IR7 for 2008.	IR7G
Partnership return guide 2009 This guide has information about how to file the IR7 for 2009.	IR7G
Partnership return guide 2010 This guide has information about how to file the IR7 for 2010.	IR7G
Partnership return guide 2011 This guide has information about how to file the IR7 for 2011.	IR7G
Partnership and look-through company (LTC) return guide 2012 This guide has information about how to fill in the Partnerships and look-through companies (LTCs) ( IR7) 2012 income tax return.	IR7G
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
Provisional tax estimation Use this form to estimate or re-estimate your provisional tax. This service can be completed online.	IR309
Putting your tax returns right If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.	IR280
Qualifying companies This 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 companies - changes This factsheet is for qualifying companies (QCs) and loss-attributing qualifying companies (LAQCs). It explains the changes to the QC and LAQC rules, and the options for existing QCs and LAQCs to transition into a different tax structure.	IR870
Qualifying company election tax (QCET) return Use this form to make a QCET return and payment. Please complete and send it 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
Qualifying company transition You can use this form to if you have a qualifying company (QC) or loss attributing qualifying company (LAQC) and want to transition to become a sole tradership or partnership. To find out more about the transitional process please see our Qualifying companies (IR435) booklet.	IR891
Resident withholding tax 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
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
Record keeping A summary sheet outlining the legal and business reasons for good record keeping if you are in business.	IR323
Registered superannuation funds' return guide 2002 All 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 2003 All 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 2004 All 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 2005 All 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 2006 All 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 2007 All 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 2008 All 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 2009 All 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 2010 All 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 2011 All 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 2012 All 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
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
Revocation of look-through company election You can use this form to revoke a look-through company (LTC) election. To find out more about look-through companies please see our Look-through companies (IR879) booklet.	IR896
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
Sale or disposal of financial arrangements This form is used for declaring the sale or disposal of financial arrangements and includes any government stock or local authority stock.	IR3K
Schedule of business income If you are in business you can declare your schedule of income using this form, then attach it to your yearly tax return.	IR3B
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.	IR282
Tax code declaration Form for employees to complete when starting their job or changing their tax code.	IR330
Tax relief - extreme events This guide gives information on tax and income assistance available to people affected by extreme events. "Extreme" means as a result of a national or local civil defence emergency and/or a rare occurrence where an event has significant implications to the operating of your business. Examples include snow storms, floods, drought, earthquake or disease affecting livestock or crops.	IR505
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 is currently being updated for legislation changes and and will be available in early May 2012. 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
Inland Revenue's 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 rules operate.
Company shareholders' details 2012 This form is for details of the 2012 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
A guide to associated persons definitions for income tax purposes This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.	IR620
Earthquake - record reconstruction This factsheet gives you information on what to do if your records have been destroyed or damaged as a result of the Christchurch earthquake.	AD84
Rena grounding - tax information This flyer is for individuals and businesses that've been affected by the Rena grounding.	IR683
Income tax return: partnerships and look-through companies (LTCs) 2012 This return records the income details for your partnership or LTC for the period 1 April 2011 to 31 March 2012.	IR7