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Individual income tax return guide 2009 IR3G
(published June 2009)
About this guide
This guide helps you fill in your IR3 return for the 2009 year.
Adobe Acrobat PDF | 293kb | 71 pages
When to use this guide
If you received any other income apart from salary, wages, interest, dividends and/or taxable Māori authority distributions, you must file an IR3 return.
Other income includes:
- self-employed income
- over $200 of schedular payments (formerly 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
