Working for Families Tax Credits registration pack

This guide explains how to register for Working for Families Tax Credits payments. The forms listed in the guide you will need to fill out are available on the website under "Forms and guides".

Working and raising a family?

A guide explaining what sort of Working for Families Tax Credits you are entitled to and how to get them if you are a working family with children.

What you need to know about GST

An overview of all aspects of GST, from registration through to what you need to do when you finish up in business.

Adjusting your business income for Working for Families tax credits

Use this form to calculate your business adjustments for Working for Families tax credits purposes.

Student loan overseas based repayment application

Complete this form if you wish to negotiate your overseas based repayment obligations. It may be completed by you or someone acting on your behalf.

Interest-free student loans

Learn how interest-free student loans affect you, how you qualify, and what other interest write-offs may be available to you.

Student loans - going overseas

Read this booklet to find out how to manage your student loan if you're going overseas for any length of time, and for some general information about repaying your loan and for the services we offer to take the stress out of it. The booklet includes a Telegraphic transfer form and an Elect someone to act on your behalf (IR597) form.

Student loans - making repayments

Learn about when you need to start making repayments on your student loan, how to make repayments, and the benefit of paying your loan back faster. This booklet includes an automatic payment authority (IR586) form and special tax code/student loan special repayment deduction rate application (IR23BS) form.

GST and provisional tax - Smart business quick reference summary sheet

A quick reference guide to GST and provisional tax. It shows you how and when they must be paid.

Imputation and the company tax rate change fact sheet

A fact sheet for New Zealand companies, supplementing the IR274 Imputation guide until 31 March 2010

Have you changed your name, address or phone number?

It is important that we hold your correct details so we can provide you with the information you require. This form enables you to notify us if you change your name, address, or phone number.

Taxpayer obligations, interest and penalties

As a taxpayer you are expected to meet certain standards when managing your tax affairs. There are penalties for not meeting the legal standards. This guide tell you what your obligations are and the current penalty and interest rules that may apply when obligations are not met.

Bankruptcy - your tax obligations

This flyer gives you an overview about bankruptcy and your tax and child support obligations. This flyer has been co-produced by Inland Revenue and the Ministry of Economic Development.

Is your worker an employee or independant contractor?

This guide explains how Inland Revenue and the courts 'class' a worker for tax purposes.

The rule book

With the growth of professionalism in all levels of sport, more and more sportspeople are receiving payments of some kind. As a sportsperson you need to know how the tax rules affect you - you may have responsibilities you're not aware of. This guide will provide you with information about what your tax obligations are as a professional sportsperson.

Grants and subsidies

This booklet tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you're running, individually or with a group. It is very important you understand these responsibilities as penalties may apply if you don't comply with them. It also includes a list of other booklets on pages 23 and 24 that will give you more information you may need.

Dairy farming

Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.

Education centres

This guide explains your tax obligations if you're involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.

Clubs and societies guide

This publication is being reviewed for technical accuracy.

Charitable organisations

Charitable organisations have a number of tax obligations. This guide explains these obligations to you and tells you where you can find further information. It includes information about which taxes your organisation will have to deal with, what tax exemptions are available to charities and approved donee organisations, and the criteria an organisation must meet to get an exemption as well as setting out the different types of income and explaining whether each is liable for income tax or goods and services tax (GST).

Tax information for charities registered under the Charities Act 2005

This guide provides summary information for charities registered with the Charities Commission about the tax exemptions and benefits available, and how to comply with the tax exemption requirements.

Overseas private pensions

This guide explains the tax obligations for people who have an interest in a private superannuation scheme or life insurance annuity policy that is outside New Zealand. If you are a New Zealand tax resident and you hold an interest in an overseas scheme or policy, you may have to include income from it in your New Zealand tax return. This guide explains the rules that apply.

Overseas social security pensions

If you are a New Zealand tax resident, generally you will have to pay income tax on your overseas social security pension in New Zealand. This guide explains the tax obligations for people who receive social security pensions from outside New Zealand.

Depreciation - a guide for businesses

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. This guide explains how businesses claim depreciation on their assets.

Application for a provisional depreciation rate

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. Use this form to apply for a provisional depreciation rate. You can apply for a provisional depreciation rate if there is no applicable general rate for your asset: for example, an asset which is new to the New Zealand economy (i.e. invented or imported), or an asset class which has been missed from the classes for general updates.

Application for a special depreciation rate

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. Use this form to apply for a special depreciation rate. You can apply for a special depreciation rate if you consider that a general rate is too high or too low because, for example, your business uses an asset in a more demanding manner than is usual.

Direct selling

Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand.

Rental income

This guide explains what the tax rules are for people who own rental property. It is most useful for people who own one or two rental properties, or who have boarders or flatmates rather than larger property investors. We do recommend that you use a tax advisor or an accountant.

Depreciation rates

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. 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.

Historic depreciation rates

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. 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.

Entertainment expenses

This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST.

Taxes and the taxi industry

This guide provides useful information about tax issues for taxi drivers and owner-operators. It includes information on registering for and accounting for GST as well as income and employer returns.

Foreign dividend withholding payments guide

This booklet explains in detail foreign dividend withholding payments (FDWP), the attributed repatriation (AR) rules, and the underlying foreign tax credit (UFTC) rules.

Imputation

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

Retiring allowances and redundancy payments

This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.

Payments and gifts in the Maori community

This publication is being reviewed for technical accuracy.

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.

Voluntary disclosure

A voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. It may involve such things as omitted income or expenses incorrectly claimed. Anyone can make a voluntary disclosure including salary or wage earners, individuals, businesses, trusts and employers and this form enables you to do so.

Statement in support of a tax interpretation

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

Resident withholding tax (RWT) on interest- payer's guide

This guide provides information to people who pay interest about what they must do under the resident witholding tax (RWT) rules. It tells you when you must deduct RWT from the interest you pay, when to pay the deductions to Inland Revenue and what information you must give to the people you pay the interest to.

Resident withholding tax (RWT) on company dividends

RWT is deducted from interest on money lent as well as on company dividends. This booklet deals only with RWT on dividends you pay your shareholders.

Maori community officer service

This pamphlet provides information on how your Maori community officer can help you and how to contact them.

Trusts and estates income tax rules

An explanation of how estates and trusts are taxed.

Provisional tax guide

Tells you what provisional tax is, and how and when it must be paid.

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 normal New Zealand immigration residency rules.

Visitor's tax guide

This booklet explains tax obligations for people visiting New Zealand.

Taxes and duties guide

This booklet provides an introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.

Private operators

This guide helps self-employed sex workers meet their tax obligations and find out about their entitlements.

Inland Revenue audits guide

A guide to our audits for business people and investors.