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.

Income tax return: Clubs or societies 2010

Use this return to file your club or society yearly income and expenses information for the 2010 income year, from 1 April 2009 to 31 March 2010.

Income tax return: Clubs or societies 2011

Use this return to file your club or society yearly income and expenses information for the 2011 income year, from 1 April 2010 to 31 March 2011.

Income tax return: Clubs or societies 2012

Use this return to file your club or society yearly income and expenses information for the 2012 income year, from 1 April 2011 to 31 March 2012.

Income tax return: Non-resident individual taxpayers 2002

Use this form to file your tax return if you were a non-resident for the full year but have earned income from New Zealand sources.

Income tax return: Non-resident individual taxpayers 2003

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Income tax return: Non-resident individual taxpayers 2004

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Income tax return: Non-resident individual taxpayers 2005

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Income tax return: Non-resident individual taxpayers 2006

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Income tax return: Non-resident individual taxpayers 2007

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2006 to 31 March 2007.

Income tax return: Non-resident individual taxpayers 2008

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2007 to 31 March 2008.

Income tax return: Non-resident individual taxpayers 2009

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2008 to 31 March 2009.

Income tax return: Non-resident individual taxpayers 2010

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2009 to 31 March 2010.

Income tax return: Non-resident individual taxpayers 2011

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2010 to 31 March 2011.

Income tax return: Non-resident individual taxpayers 2012

This service allows non-resident individuals to file their income tax return online. This is the same as completing the Non-resident individual taxpayer return 2011 (IR3NR) form.

Individual income tax return guide 2009

This guide helps you fill in your IR3 return for the 2009 year.

Individual income tax return guide 2010

This guide helps you fill in your IR3 return for the 2010 year.

Please refer to the AD20 for assistance with calculating your Provisional tax liability for the 2011 income tax year.

Individual income tax return guide 2011

This guide helps you fill in your IR3 return for the 2011 year.

Individual income tax return guide 2012

This guide helps you fill in your IR3 return for the 2012 year.

Information for non-residents who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for non-residents who invest in portfolio investment entities (PIEs).

NRWT ( Non-resident withholding tax) - payer's guide

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

New Zealand tax residence guide

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

Non-resident contractors' tax (NRCT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

Non-resident income tax return guide 2002

This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.

Non-resident income tax return guide 2003

This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.

Non-resident income tax return guide 2004

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2005

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2006

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2008

This guide helps you fill in your IR3NR return for the year 2008 year.

Non-resident income tax return guide 2009

This guide helps you fill in your IR3NR return for the year 2009 year.

Non-resident income tax return guide 2010

This guide helps you fill in your IR3NR return for the 2010 tax year.

Please refer to the AD45 for assistance with calculating your Provisional tax liability for the 2011 income tax year.

Non-resident income tax return guide 2011

This guide helps you fill in your IR3NR return for the 2011 tax year.

Non-resident income tax return guide 2012

This guide helps you fill in your IR3NR return for the 2012 tax year.

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.

Visitor's tax guide

This guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

Changes to provisional tax for the 2011 income year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability in your 2010 IR3.

Changes to provisional tax for the 2011 year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability with your 2010 IR3NR.