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Account
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Account description
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Account type
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Approved issuer levy
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Payments for approved issuer levy - a payment calculated at the rate of 2% of the value of the interest on a registered security to a non-resident lender. Use the Approved issuer levy return (IR67A).
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AIL
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Child support - custodial parent
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Payments by custodial parents who have been overpaid and are repaying child support.
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CPR
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Child support - employer deduction
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Payments for the total amount of child support deducted from employees/contractors. For more than one deduction, eg, PAYE and child support, use DED. Record deductions on the Employer deductions (IR345) form.
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CSE
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Child support - non-custodial parent
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Payments by non-custodial parents who are financially supporting their children by paying child support.
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NCP
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Employer combined deductions
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Payments with a combination of these tax types. Record on the Employer deductions (IR345) form.
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DED
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ESCT (employer superannuation contribution tax)
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Payments of employer superannuation paid on behalf of employees/contractors. For more than one employer deduction, eg PAYE and ESCT deductions (formerly SSCWT) use DED. Record deductions on the Employer deductions (IR345) form.
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SSC
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FBT (fringe benefit tax) - annual return
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Payments for fringe benefit tax for filers of the Fringe benefit tax annual return (IR422) for the year ended 31 March.
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FBA
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FBT (fringe benefit tax) - income year return
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Payments for fringe benefit tax for filers of the Fringe benefit tax income year return (IR421) (for companies with shareholder-employees).
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FBI
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FBT (fringe benefit tax) - quarterly return
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Payments by employers who must file a Fringe benefit tax quarterly return (IR420) every quarter, or who choose to file quarterly.
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FBT
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Foreign dividend - annual return
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For companies that have elected to keep a (FDP) foreign dividend payment account. Use the Foreign dividend payment account (FDP) return (IR4D).
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WPE
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Foreign dividend - quarterly return
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For companies receiving dividends from foreign companies. Use the Foreign dividend payment (FDP) return (IR4F).
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WPN
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Gaming machine duty
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Payments for gaming machine duty. Use the Gaming machine duty return (IR680).
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GMD
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GST (goods and services tax) - GST101 returns
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Payments for GST. Use the Goods and services tax (GST) return (GST101A).
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GST
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GST and provisional tax - GST103 returns
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Payments for filers of the Goods and services tax (GST) and provisional tax return (GST103). Filers of the GST101 return should use the GST code.
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GAP
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Imputation credit account
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Payments for companies who pay imputation credits. Use the Annual imputation return (IR4J).
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ICA
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Income tax (including provisional tax)
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Payments for income tax and provisional tax.
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INC
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Intermediary employee deductions
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For intermediaries (payroll providers) paying employee deductions.
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IED
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KiwiSaver employee deductions
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Payments for total KiwiSaver contributions deducted from employees’ salary and wages. For more than one deduction, eg, PAYE and KiwiSaver, use DED. Record deductions on the Employer deductions (IR345) form.
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KSE
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KiwiSaver employer contributions
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Payments for total KiwiSaver deductions contributed on behalf of employees (net of any ESCT). For more than one employer deduction, eg, PAYE and KiwiSaver, use DED. Record on the Employer deductions (IR345) form.
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KSR
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KiwiSaver voluntary contributions
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Contributions from self-employed people and voluntary contributions to KiwiSaver accounts by employees.
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KSS
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Māori authority credit account
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Payments of Māori authority credits. The annual MAC return is IR8J.
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MAC
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NRWT (non-resident withholding tax)
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Payments of non-resident withholding tax, ie dividends, interest and royalties a New Zealand resident pays to a non-resident. Use the NRWT (Non-resident withholding tax) (IR67P) form.
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NRT
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PAYE (pay as you earn)
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Payments of the total amount of PAYE deducted from employees/contractors. For more than one employer deduction, eg, PAYE and student loan, use DED. Record the deductions on the Employer deductions (IR345) form.
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PAY
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Portfolio investment entities
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For filing a Portfolio investment entity (PIE) periodic return (IR852).
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PIE
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Qualifying company election tax
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Payments of qualifying QCET. Use the Qualifying company tax (QCET) (IR4P) form.
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QCT
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RWT (resident withholding tax) on dividends
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Payments for RWT on dividends. Use the Resident withholding tax (IR4K) form.
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DWT
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RWT (resident withholding tax) on interest
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Payments for RWT when deducted from interest. Use the Resident withholding tax (RWT) on interest (IR15P) form. At the end of the year use the Resident withholding tax (RWT) on interest reconciliation statement (IR15S).
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IPS
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RWT (resident withholding tax) on specified dividends
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Payments of RWT on specified dividends and Māori authority distributions. Use the Resident withholding tax on specified dividends/Māori authority distributions (IR17P) form.
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RWT
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Student loan - employer deductions
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Student loan repayments that have been deducted from employees or contractors. For more than one employer deduction, eg PAYE and student loan, use DED. Record the deductions on the Employer deductions (IR345) form.
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SLE
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Student loan interim or voluntary repayments
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Repayments to a student loan.
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SLS
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Tax credit over payments
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For repaying an overpaid tax credit payment.
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REB
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Tax under instalment arrangement
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Payments under prior approved arrangement with us.
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ARR
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Working for families tax credits
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Payments include family tax credit, in-work tax credit, minimum family tax credit and parental tax credit.
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FAM
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