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

Forms and guide with numbers in range: 1000 - 1099

Number Title and summary

Using myIR Secure Online Services is easy (IR1001)

Use this factsheet to find out what you can do using our myIR Secure Online Services. Our online services make it easier and faster to deal with your tax needs and obligations.


Leaving New Zealand and filing a tax return

This factsheet tells you what to do if you’re leaving New Zealand and want to file a tax return before the end of the tax year.


Information for marae

This factsheet helps marae work out how to treat payments of money or payments in kind for tax purposes. It will also help you decide if your marae needs to register as a charity or needs to complete a tax return.


Starting a business - checklist

Use this checklist to work out what you need to do when you're starting a business.


Record keeping - checklist

This factsheet tells you about some of the benefits of keeping good records, and has a checklist of the types of records you need to keep.


Redundancy and retirement allowance - tax and entitlements

This factsheet explains how your redundancy payment or retirement allowance will be taxed and how redundancy or retirement may affect your entitlements.


Business support in New Zealand

This factsheet gives you details of the different government departments/agencies and organisations that provide support to businesses.


Tax rules for holiday homes

This factsheet explains the tax rules applying to a "mixed-use" holiday home. Your property may be a mixed-use holiday home if you rent it to the public for short-term stays.


Child support - non-parent carers (IR1023)

This factsheet tells you how someone can qualify as a child's non-parent carer and apply for child support.


Tax rules for foreign superannuation lump sums

This factsheet explains the tax rules that apply to a lump sum withdrawn or transferred from a foreign superannuation scheme.


Working in the building industry

This factsheet helps you identify the three different types of construction workers in the building industry - employees, labour-only contractors, and independent contractors. It explains the tax rules that apply in each case.


Māori authority distributions (IR1027)

If your Māori authority makes distributions to its members, this factsheet will help you work out if these are taxable or not and whether taxes must be paid.


Transitional residency flowchart

This flowchart covers the tests to decide if your client is a transitional tax resident.


Understanding schedular payments for contractors (IR1029)

This factsheet provides information on schedular payments for new contractors.


Automatic exchange of information (IR1033)

This factsheet is a guide to your Automatic Exchange of Information (AEOI) obligations if you hold or control financial accounts, under new global standards. This information is required by law to be collected by global financial institutions


Tax information for bands and entertainers (IR1035)

This factsheet has information for anyone who entertains for profit. It explains the tax requirements for any income earned from this activity.


Payments made to entertainers - your tax responsibilities

This factsheet is for anyone who hires entertainers on a contract for service. It explains the tax requirements.


Boarders, flatmates and tenants - tax responsibilities

The income you earn from boarders, flatmates or tenants staying in your private home or on your property, may be taxable. This includes granny flats, sleepouts and caravans. Your tax responsibilities (IR1037).


Getting lump sum payments - employees (IR1046)

When you get a lump sum payment or "extra pay", it can affect the amount of tax you pay. It can also affect your ACC, Kiwisaver and student loan repayments and may affect your entitlements.


Taxing lump sum payments - employers (IR1047)

Lump sums can affect the amount of tax your employees pay. It can also affect their ACC, Kiwisaver and student loan repayments and may affect their entitlements.


Guidance on the Common Reporting Standard IR1048

This guidance is for financial institutions that are implementing the Common Reporting Standard (CRS) and others who may have CRS and Foreign Account Tax Compliance Act (FATCA) obligations.


CRS: Due diligence and reporting obligations IR1049

Find out your due diligence and reporting obligations if you're a Reporting New Zealand Financial Institution (NZFI).


Is the entity a Reporting NZFI under CRS? IR1050

Work out if your entity is a Reporting New Zealand Financial Institution under the Common Reporting Standards (CRS).


Is the trust a Reporting NZFI under CRS? IR1052

Work out if your trust is a Reporting New Zealand Financial Institution under the Common Reporting Standards (CRS).


Family trust obligations under the CRS IR1053

This guide will help you with your family trust obligations under the CRS if you're a Reporting NZFI or account holder.


Tax agents' guide for migrants and returning New Zealanders

This guide helps you advise your clients about the New Zealand tax system and tax on international income, eg, from businesses, trusts and pensions. Tax agents specialising in these areas can give more detailed advice.


FATCA registration guidance notes IR1081

This guidance sets out which NZFIs will need to register with the IRS (and will have such FATCA obligations).


FATCA due diligence guidance notes IR1082

Use these guidance notes if you are a Reporting NZFI to meet your due diligence obligations as required by FATCA and the IGA.


FATCA U.S. reportable accounts guidance notes IR1083

This guidance is for financial institutions to help them understand their obligations to identify and report on U.S. reportable accounts as part of their due diligence requirements under the FATCA Intergovernmental Agreement.


Application of Foreign Account Tax Compliance Act (FATCA)

This guidance sets out how FATCA will apply to New Zealand collective investment vehicles and what FATCA obligations such entities will have.


FATCA recalcitrant account holder guidance IR1085

This guidance is for Reporting New Zealand financial institutions (Reporting NZFIs) carrying out FATCA due diligence and reporting under New Zealand's FATCA Inter-governmental Agreement (IGA) with the United States.


FATCA status of NZ trusts that are not U.S. persons IR1086

Use this high level checklist to find out the Foreign Account Tax Compliance Act (FATCA) status of your trust.


Trusts guidance notes IR1087

This guidance sets out how we consider the Foreign Account Tax Compliance Act (FATCA) applies in New Zealand to trusts that maintain or hold financial accounts.


Accountants and the CRS IR1089

As an accountant or tax agent, use this high level checklist to work out if you or your clients may have obligations under the Common Reporting Standard (CRS).


Provision of US TINs IR1090

This factsheet sets out your FATCA obligations if you hold or control New Zealand financial accounts.


Withholder obligations for deducting RLWT (IR1095)

If you're a withholder you may need to deduct residential land withholding tax (RLWT) from residential properties when a sale is paid/payable on or after 1 July 2016.