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Forms and guides
Ngā puka tāke me ngā puka tohutohu

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
1001

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.

IR1005

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.

IR1006

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.

IR1007

Starting a business - checklist

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

IR1008

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.

IR1009

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.

IR1010

Business support in New Zealand

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

IR1021

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.

IR1023

Child support - non-parent carers

This factsheet provides general information for non-parent carers who care for a child at least 35% of the time.

IR1024

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This factsheet explains the tax rules that apply to a lump sum withdrawn or transferred from a foreign superannuation scheme.

IR1026

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.

IR1027

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.

IR1028

Transitional residency flowchart

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

IR1029

Understanding schedular payments for contractors (IR1029)

This factsheet provides information on schedular payments for new contractors.

IR1033

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

IR1035

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.

IR1036

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.

IR1037

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).

IR1046

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.

IR1047

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.

IR1048

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.

IR1049

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).

IR1050

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).

IR1052

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).

IR1053

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.

IR1069

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.

IR1081

FATCA registration guidance notes IR1081

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

IR1082

FATCA due diligence guidance notes IR1081

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

IR1083

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.

IR1084

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.

IR1085

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.

IR1086

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.

IR1087

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.

IR1089

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).

IR1090

Provision of US TINs IR1090

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

IR1095

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.