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Forms and guides
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Forms and guide with numbers in range: 400 - 499


Number Title and summary
IR401

Appoint an Executive Office Holder to act on your behalf

Complete the IR401 if you want to appoint an Executive Office Holder to act on behalf of you or your organisation, eg your company, society, trust, school, club, Māori authority.

IR406

Conduit tax relief account return

This return is not required for income years starting on or after 1 July 2011.

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.

No CTR is available for income years starting on or after 1 July 2011.

IR407

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.

IR409

Fringe benefit guide (IR409)

A guide to help employers with their fringe benefit tax (FBT) requirements.

IR420

Fringe benefit tax quarterly return IR420

Use this return if you’re an employer who files FBT quarterly.

IR421

Fringe benefit tax income year return IR421

Use this return to file FBT if you're a company with shareholders-employees - the period covered is the same as your companies income tax return.

IR422

Fringe benefit ordinary employee annual tax return IR422

Use this return if you're an employer (including companies) who files FBT annually - 1 April to 31 March.

IR425

Fringe benefit tax return guide 2017 IR425

Use this guide if you're an employer completing your fourth quarterly or annual income year FBT return or final return after ceasing employment.

IR425

Fringe benefit tax return guide 2013

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 2014

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 2015

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 2016

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.

IR432

Declaration of an amalgamation

This form should be completed to tell us about an amalgamation. It must be completed by a representative of the company or building society resulting from the amalgamation.

IR433

Non-active company declaration

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns. It is the legal document that will remain in force for succeeding years unless the company ceases to be non-active.

IR434

Non-active company reactivation

When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns - this is the form to reactivate the company as active. The completion of this legal document now means the company will be required to file annual income tax and imputation returns.

IR435

Qualifying companies (IR435)

This booklet is a complete guide to the qualifying company (QC) rules.

IR436

Qualifying company re-elections (IR436)

This form is for existing qualifying companies who need to re-elect in order retain their qualifying company status.

IR437

Revocation of qualifying company election

When you have elected to be a qualifying company this form enables you to revoke that election. An election may be revoked by a resolution of the board of directors of the company and/or any shareholders who previously elected.

IR439

Interest in a foreign investment fund disclosure schedule (accounting profits method)

If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the accounting profits method, and a separate form for each FIF in which you held an interest should be completed.

The accounting profits method has been repealed for income years starting on or after 1 July 2011.

IR440

Interest in a foreign investment fund disclosure schedule (branch equivalent method)

Branch Equivalent method has been repealed for income years starting on or after 1 July 2011.

If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes.

IR441

Interest in a foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR442

Multiple interests in foreign investment fund disclosure schedule (comparative value method)

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR443

Interest in a foreign investment fund disclosure schedule (deemed rate of return method)

If you have overseas investments including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident with an interest in a FIF who elects to use the deemed rate of return method. A separate form for each FIF in which you hold an interest should be completed.

IR444

Foreign loss election or revocation

The term foreign loss is used to describe attributed foreign losses from a controlled foreign company (CFC) and/or attributed foreign investment fund (FIF) losses. A CFC is a foreign company controlled by five or fewer New Zealand resident shareholders. An FIF is a foreign entity in which a New Zealand resident has an interest. Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses. For more information please refer to the Qualifying companies, a guide to tax law (IR435).

IR447

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method)

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".

IR448

Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method)

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR449

Interest in a foreign investment fund disclosure schedule (cost method)

This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR450

RWT interest payer registration IR450

Use this form to register if you're going to start deducting resident withholding tax (RWT) from interest that you pay.

IR451

Certificate of exemption from resident withholding tax IR451

Application for exemption from resident withholding tax (RWT) on interest and dividends.

IR454

Resident withholding tax - refund request

Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.

IR456

Choose your RWT deduction rate

Use this form to choose the rate that RWT is deducted from your interest.

IR458

Foreign investment fund/Controlled foreign company disclosure(s)

Complete this form to disclose your interest in a controlled foreign company (CFC) or foreign investment funds (FIF).

IR461

A guide to foreign investment funds and the fair dividend rate

This guide explains the tax rules relating to the foreign investment fund (FIF) rules and sets out obligations for investors.

IR462

Settlors of trusts disclosure

Use this form to disclose a settlement of a trust.

IR463

Election to pay income tax on trustee income

Use this form to elect to pay income tax on the trustee income of foreign or non-qualifying trusts. Making this election means that the trust becomes a qualifying trust.

IR464

Overseas donee status request form

Complete this form when your organisation is requesting overseas donee status.

IR467

Notice of election to determine control and income interests on a daily measurement basis (foreign company or FIF)

Use this form only for income years starting prior to 1 July 2011.

Use this form to determine the control and income interests in a foreign company on a daily measurement basis, or an income interest in a foreign investment fund (FIF) on a daily measurement basis where the accounting profits or branch equivalent methods are used to calculate FIF income or loss for that interest.

IR470

Application for an administrative review IR470

An application to have the amount of formula-assessed child support you pay or receive reviewed under one or more of the twelve qualifying grounds.

IR470A

Ground 5 - high cost of contact worksheet

This is a supplementary form to the Application for an administrative review (IR470) when the high cost of access is one of the grounds for your application.

IR470B

Ground 11 - Re-establishment costs

This is a supplementary form to the Application for an administrative review (IR470) when re-establishment costs is a ground for your application.

IR471

Child support review - response by other party IR471

A form for you to respond if you've been notified by us that the liable parent or receiving carer has applied for a review of formula-assessed child support.

IR472

Application for an exemption review

An application for a review if the liable parent you receive child support from has been granted an exemption from making child support payments.

Election to form an imputation group

Form to use to elect to form an imputation group and to elect the nominated company of the imputation group. To be completed by all companies forming the group.

IR475

Imputation group maintenance form

Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.

IR476

Tax agents' self-service options

A factsheet for tax agents and their staff to help complete tax activity efficiently, especially during the busy period. It lists the activities you can undertake through our self-help options:

  • myIR Secure Online Services
  • E-File
  • our website
  • tax agents' 0800 self-service line.

IR477

Interest in a foreign company disclosure schedule

Use this form only for income years starting prior to 1 July 2011.

Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Complete a separate form for each foreign company in which you held an interest.

IR479

Interest in a foreign company disclosure schedule (for Schedule 3, Part A countries)

Use this form only for income years starting prior to 1 July 2011.

Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Only use if the foreign company is resident in any country specified in Part A of Schedule 24 of the Income Tax Act 2007.

IR483

Maori authority election

Use this form if you are an existing Māori authority or you want us to apply the Māori authority rules (see our Becoming a Māori authority IR487) . You can also complete this online.

IR484

IR8 Māori authorities' provisional tax guide (addendum)

This guide outlines recent law changes to the tax rules for Māori authorities, taking effect from the 2004 - 05 income year.

IR486

Tax sparing disclosure return

This return is for the disclosure of tax sparing credits claimed under double tax agreements.

IR487

Becoming a Māori authority

This guide outlines to become a Māori authority, the advantages and disadvantages and who is eligible.

IR488

Trans-Tasman imputation election form

This service is for Australian companies wishing to maintain a tax imputation credit account in New Zealand. You can also complete this online.

IR494

Election to form a consolidated group

Form to use when a number of companies form a consolidated group for tax purposes. All companies forming the group must complete the form. If there are more than three companies, complete another election notice and attach it to this one.

IR495

Consolidated groups - general elections

This service can be used to make a number of elections within a consolidated group.

IR498

Thinking of selling your leased apartment? IR498

This leaflet explains what it means for an apartment to be zero-rated for GST and tax issues to consider.

IR499

Working for Families for salary and wage earners IR499

Use this factsheet if you're a salary or wage earner and want to know how your Working for Families Tax Credits entitlement is worked out.

IR499

Working for Families for salary and wage earners IR499

Use this factsheet if you're a salary or wage earner and want to know how your Working for Families Tax Credits entitlement is worked out.