Education centres
If you are involved in running an education centre you have a number of tax responsibilities. The term education centre includes all organisations providing educational services - university, school, kindergarten, kohanga reo or creche.
General insurance reserving
These industry guidelines outline the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.
Inbound tour operators
Find out about the GST liable on the facilitation fees charged by inbound tour operators.
Industry Partnership
Inland Revenue's Industry Partnership team is forming relationships with certain industries, so we can help industry members with their taxes. The industries we work with conduct much of their business in cash, so there is the opportunity for some people to do under-the-table jobs.
Listed research providers
An LRP is a research provider who has completed our listing process. They provide systematic, investigative and experimental (SIE) research and development (R&D) services under contract to other businesses. An LRP conducts R&D on behalf of non-associated businesses. A business whose eligible R&D expenditure is likely to be less than $20,000 per annum can only qualify for the R&D tax credit if it uses an LRP to do this research.
Organisations providing ACC attendant care services
Since 1 July 2008, tax has been deducted from personal service rehabilitation payments for attendant care, home help, childcare, attendant care services related to training for independence, attendant care services related to transport for independence. Find out how you are affected as an agency providing services for ACC.
Payroll giving for donee organisations
Find out what you need to do when issuing receipts for payroll giving donation purposes.
Petroleum industry
Key information if you have an interest in petroleum mining or exploration.
Portfolio investment entities (PIE)
A portfolio investment entity (PIE) is a new type of entity that came into existence from 1 October 2007. This section has information for entities that have elected or will elect to become PIEs.
Screen production industry
Information for people involved in the screen production industry. It has been developed in consultation with the screen production industry to ensure that it is relevant to those working in this area.
Winemakers
There is some tax information that applies specifically to winemakers. This includes the valuation of trading stock for income tax purposes - stock in the process of fermenting, maturing wines and wines held for sale. There is also an Australian wine equalisation tax rebate which, depending on legislation, may be claimed in the future.
Information and guides for specific industries
A table with the industries that have specific information and guide information available.
Date published: 11 Nov 2004
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