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Forms and guides
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Form and guide names starting with: B

Title and summary Number

Bankruptcy - your tax obligations

This factsheet explains the difference between bankruptcy and the no asset procedure, and the tax obligations if you're considering either.

IR244

Binding rulings

This guide tells you what binding rulings are and the process for applying for one. It also gives some detail about when we can and can’t give rulings.

IR715

Branch equivalent tax account return

A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).

IR308

Branch equivalent tax account return for companies

This return is not required for income years starting on or after 1 July 2012.

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

The BETA debits balance cease for income years starting on or after 1 July 2012.

IR408

Budget 2010: RWT rate changes for interest recipients

The RWT rates on interest will change to align with the changes to the income tax rates from 1 October 2010 for most interest recipients, or 1 April 2011 for companies. This guide has information on what the changes are and how they may affect you. You should not have to do anything as the interest payer will change your current rate to the new rate from 1 October 2010.

IR743

Business cessation

Businesses that officially cease trading can use this form to finalise their taxable liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone. If you've filed your final GST return, just call us on 0800 377 774. If not, file your final return, wait a few days then email us using your secure online services account or call us on 0800 377 774.

IR315

Business support in New Zealand

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

IR1010

Business taxes - an overview

A summary sheet with an overview of tax information for businesses.

IR740

Buying and selling residential property

This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice.

IR313

I have bought and resold a property at a profit. Do I have to pay tax?

This guide tells you how to work out if you should pay tax on a property sale. If you require further information we recommend you talk to a tax advisor or an accountant.

This guide isn’t intended for builders, developers or dealers.

IR314
 

 


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