Forms starting with: I
Income tax - quick reference summary sheet IR325
(published April 2009)
About this guide
A summary sheet explaining income tax for businesses.
Adobe Acrobat PDF | 77kb | 2 pages
When to use this guide
Use this guide if you run a business and need some quick information on income tax.
Income tax is payable on the net profit from your business, which is all income that comes into your business, less allowable business expenses. Business income is income earned from the goods and services you sell (including invoices you’ve issued but haven’t received payment for).
What you will need
