Find a form or guide based on keyword, document title or document number:
| Title and summary | Number |
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 |
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 |
Guide to tax consequences of trading over the internet (DOC)Use this document if you trade over the internet as part of your business. |
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Guide to tax consequences of trading over the internet (PDF)Use this guide if you trade over the internet as part of your business to learn more about getting started, what you need to do, website costs, domain name trading, electronic trade and e-commerce. |
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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 |
New Zealand tax residence guideThis guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules. |
IR292 |
Smart businessA guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations. |
IR320 |
