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› Individual income tax
Individual income tax
Te take whiwhinga mo te takitahi
Find out more
Payroll giving - helping you support a good cause.
Our guide to staying square at the end of the tax year (31 March).
Tax rates and tax codes for individuals
Work out how much tax you'll pay for the year
Choose the correct tax code
Your employer has changed your tax code
Find out what your tax rate is
Completing a tax code declaration
How different types of income are taxed
Salary or wages
Rental income
Income earned outside of New Zealand
What is RWT?
Tax credits (reducing the amount of tax you pay)
Donations, childcare and housekeeper tax credits
Independent earner tax credit
Payroll giving - give as you earn
Tax credit for income under $9,880
Tax credit for children
What to do at the end of the tax year (31 March)
Work out if you need to do anything
Personal tax summaries (PTS)
Individual income returns (IR3)
Donations, childcare and housekeeper tax credits
Filing your income tax return
Work out if you need to file a return
Options for filing your return
Refund or tax bill?
Understanding your IR3 assessment
Understanding your PTS calculation
Getting your refund
Additional information and help
Contact details for the independent earner tax credit
Glossary of income tax terms
Date published: 24 Aug 2009
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2009 Personal tax worksheet IR746
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Personal tax summary calculation for 2009
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Tax code declaration IR330
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IRD number application - individual IR595
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Additional information and help
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Investment income
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Foreign investment funds (FIF)
Property sales tax
Controlled foreign companies (CFC)
KiwiSaver
KiwiSaver for scheme providers
KiwiSaver for employers
Maori organisations
Introduction
Eligibility
Becoming a Maori authority
Accounting for tax
Distributions
Credits
Facing difficulties meeting obligations
How to cease being a Maori authority
Non-resident withholding tax (NRWT)
Approved issuer levy
NRWT payers
Provisional tax
Research and development tax credit
Resident withholding tax (RWT)
About RWT
Deducting RWT from dividends
Deducting RWT from interest
Receiving interest & dividends with RWT deducted
Reissued certificates
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Software developers
Information updates
Draft payroll specification
Software developers conferences
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Transfer pricing
Unclaimed money
Not for profit groups
For not-for-profit groups
Charitable organisations
Donee organisations
Education centres
Fringe benefit tax (FBT)
FBT overview
Returning FBT
Benefit categories
Calculating FBT
FBT, GST and income tax
Gaming machines
Gift duty
GST (Goods and services tax)
Registering
Working out
Making additional GST calculations
Filing your GST
Changing, corrrecting & disagreeing
Cancelling your GST
Additional information and help
KiwiSaver for employers
Maori organisations
Introduction
Eligibility
Becoming a Maori authority
Accounting for tax
Distributions
Credits
Facing difficulties meeting obligations
How to cease being a Maori authority
Employer responsibilities
Becoming an employer
Employing staff
Payroll
Keeping records
Filing returns and making payments
Failing to meet your obligations
For payroll software developers
Provisional tax
Resident withholding tax (RWT)
About RWT
Deducting RWT from dividends
Deducting RWT from interest
Receiving interest & dividends with RWT deducted
Reissued certificates
Cancelled certificates
Trusts and estates
Concepts
Filing tax returns
Income taxed
Beneficiaries
Types of trusts
Unclaimed money
Non-residents & visitors
For non-residents & visitors
PIEs for non-resident investors
Tax residency
Travelling to New Zealand
Moving to New Zealand
Student loan borrowers
Australian businesses
Contractors
Entertainers and sportspeople
Double tax agreements
Child support
Background information
Paying parents
For custodians
Information for employers
E-commerce and tax
Trading electronically
E-commerce and income tax
E-commerce and GST
Non-resident contractors' tax (NRCT)
Non-resident withholding tax (NRWT)
Approved issuer levy
NRWT payers
Screen production industry
Income tax treatment
Travelling or based overseas
Trans-Tasman imputation
Unclaimed money