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Forms and guides
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Returns forms and guides

Title and summary Number

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

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

Branch equivalent tax account return for companies

A branch equivalent tax account (BETA) is a memorandum account used to prevent double taxation of income.

IR408

Conduit tax relief account return

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.

IR406

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

Fringe benefit shareholder/employee income year tax return

The return for companies with shareholder-employees covering the same period as the company's accounting year.

IR421

Fringe benefit ordinary employee annual tax return

This return is for employers (including companies) who file annually covering the period 1 April to 31 March.

IR422

Fringe benefit tax return guide 2009

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

Fringe benefit tax return guide 2010

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

Fringe benefit tax return guide 2011

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

Goods and services tax return for goods sold in satisfaction of debt

Use this return when a creditor sells a debtor's goods in satisfaction of a debt and there is GST to be accounted for.

IR373

Group investment fund return

Return for filing details of the taxable income for a group investment fund.

IR44E

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

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 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

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

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

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

Schedule of beneficiary's estate or trust income

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-qualifying trust.

IR307
 

 


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