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.

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.

Branch equivalent tax account return for companies

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

Fringe benefit tax guide

Guide explaining the FBT responsibilities of employers.

What you need to do if you are an employer

A guide covering registration, PAYE, record keeping, and other matters of interest to employers.

How to claim vehicle expenses in your income tax return

A practical guide that explains the two ways you can calculate your vehicle expense claim.

Fringe benefit tax quarterly return

Return for employers who file quarterly FBT returns. You can also complete this online.

Fringe benefit tax income year return

Return for companies with shareholder-employees. Covers the same period as the company's accounting year. Due date for filing the return and payment is the same as that for paying end-of-year income tax. Takes approximately 10 minutes to complete.

Fringe benefit tax annual return

Return for employers (including companies) who file annually. Period covered is 1 April to 31 March. Due on 31 May of the same year. Takes approximately 10 minutes to complete.

Fringe benefit tax return guide 2006

Guide to help employers complete their fourth quarterly or annual income year FBT returns. Can also be used for employers completing their final FBT return after ceasing employment.

Fringe benefit tax return guide 2007

Guide to help employers complete their fourth quarterly or annual income year FBT returns. Can also be used for employers completing their final FBT return after ceasing employment.

Fringe benefit tax return guide 2008

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.

Declaration of an amalgamation

When two or more companies join together this form should be completed to tell us about the amalgamation. It must be completed by a representative of the company resulting from the amalgamation.

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.

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.

Qualifying companies

A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.

Qualifying company or loss attributing qualifying company elections

You can use this form to elect to be either a qualifying company or a loss attributing qualifying company (LAQC) or both. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.

Revocation of qualifying company or loss attributing qualifying company election

When you have elected to be either a qualifying company or a loss attributing qualifying company (LAQC), 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. The revocation of loss attributing qualifying company status will also cause loss of qualifying company status.

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.

Interest in a foreign investment fund disclosure schedule (branch equivalent 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.

Interest on 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.

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.

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 person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.

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).

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".

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".

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".

Resident withholding tax (RWT) - interest payer registration

You or your organisation must register as a resident withholding tax (RWT) payer if you pay out more than $5,000 a year in resident withholding income and you pay the resident withholding income as part of a taxable activity (such as a trade, profession or business, or an activity carried out by a non-profit body or local authority), or we have issued you a certificate of exemption from RWT, or you are a non-resident but carrying on a taxable activity in New Zealand through a fixed establishment. You can also complete this online.

Application for exemption from resident withholding tax on interest and dividends

Form to use to apply for a certificate of exemption from resident withholding tax.

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.

Resident withholding tax (RWT) election

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

Settlors of trusts disclosure

Use this form to disclose a settlement of a trust.

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.

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

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.

Notice of election to voluntarily change the method of calculating foreign investment fund income or loss

Use this form to voluntarily elect to change the method of calculating foreign investment fund (FIF) income or loss. You can only complete this election if you are a New Zealand resident.

Election to form an imputation group

Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.

Imputation group maintenance

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

Interest in a foreign company disclosure schedule

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

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

Use this form to disclose your interest in a foreign company as well as the amount of income earnt or loss generated from the foreign company. Only use if the foreign company is resident in any country specified in Part A of Schedule 3 of the Income Tax Act 1994.

Maori Authority Election

Use this form if you are an existing Maori authority or you wish to elect to be classified as a Maori authority. You can also complete this online.

IR8 Maori authorities' provisional tax guide (addendum)

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

Tax sparing disclosure return

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

Maori authorities a guide to the new Maori authority tax rules

Maori authorities a guide to the new Maori authority tax rules.

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.

Nga manatu Maori - he aratohu ki nga tikanga take hou mo nga manatu Maori

He aratohu ki nga tikanga take hou mo nga manatu Maori.

Consolidation

This service outlines the rules for consolidation, under which a group of companies with the same shareholders can be treated as a single entity.

Election to form a consolidated group

This form can be used when a number of companies form a consolidated group for tax purposes.

Consolidated groups

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