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Individual income tax return guide 2007 IR3G
About this guide
This guide is for helping you fill in your IR3 return for the 2007 year. If you received any other income apart from salary, wages, interest or dividends, and/or taxable Maori authority distributions you must file an IR 3 return.
Adobe Acrobat PDF | 288kb | 64 pages
When to use this guide
If you received any other income apart from salary, wages, interest, dividends, and/or taxable Maori authority distributions you must file an IR3 return.
Other income includes:
- self-employed income
- over $200 of withholding payments
- income derived overseas
- over $200 of interest and dividends derived overseas that have had tax deducted
- overseas interest and dividends that have had no tax deducted
- rental income
- estate, trust or partnership income
- royalties
- cash jobs or payments "under the table"
- income from illegal enterprises
- income without PAYE deducted, such as shareholder-employee salary or a claim received under a taxable loss of earnings policy.
You'll also need to file an IR3 if you:
- have losses to claim or brought forward from the previous year
- have excess imputation credits brought forward from the previous year
- left or arrived in New Zealand part-way through the year
- are filing a return for a deceased person to the date of death if there is a requirement to file a return for this income year
- were declared bankrupt part-way through the year
- changed your balance date part-way through the year.
What you will need
