Business income tax forms and guides for Tax Agents (by keyword)

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Business income tax forms and guides for Tax Agents

Title and summary	Number
Accounts information for use by tax agents This form assists in preparing account information to be returned, eliminating the need for returning full financial records.	IR10A
Annual imputation return guide 2007 A guide to help you complete the 2007 IR4J imputation return and dividend withholding payment account return.	IR4JG
Annual imputation return guide 2008 This guide is to help you complete the 2008 IR4J imputation return and dividend withholding payment account return.	IR4JG
Annual imputation return guide 2009 This guide is to help you complete the 2009 IR 4J imputation return and FDP (foreign dividend payment) account return.	IR4JG
Annual imputation return including FDP account return 2009 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including dividend withholding payment account return 2005 This form is used to file the companies imputation returns separately from your income tax return.	IR4J
Annual imputation return including dividend withholding payment account return 2006 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including dividend withholding payment account return 2007 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual imputation return including dividend withholding payment account return 2008 This form is used to file the company's imputation return separately from your income tax return.	IR4J
Annual Maori authority credit account return including dividend withholding payment account return 2005 This form is used to file the Maori authority credit account returns separately from your income tax return. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.	IR8J
Annual Maori authority credit account return including dividend withholding payment account return 2006 This form is used to file the Maori authority credit account returns separately from your income tax return.	IR8J
Application for a provisional depreciation rate Use this form to apply for a provisional depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates I(R265).	IR260A
Application for a special depreciation rate Use this form to apply for a special depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates (IR265).	IR260B
Branch equivalent tax account return A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).	IR308
Business taxes - an overview A summary sheet with an overview of tax information for businesses.	IR740
Company shareholders' details 2002 Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4).	IR4S
Company shareholders' details 2003 Use this form to supply the shareholders details that need to be filed with the Income tax return companies (IR4).	IR4S
Company shareholders' details 2004 Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).	IR4S
Company shareholders' details 2005 Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).	IR4S
Company shareholders' details 2006 Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).	IR4S
Company shareholders' details 2007 Use this form to supply the shareholders details to be filed with the Income tax return companies (IR4).	IR4S
Company shareholders' details 2008 This form is for details of the 2008 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company shareholders’ details 2009 This form is for details of the 2009 shareholders, directors or relatives, and the associated company's IRD number.	IR4S
Company tax return guide 2003 This guide is to help you complete your 2003 income tax, annual imputation and dividend withholding payment account returns.	IR4GU
Company tax return guide 2005 This guide is to help you complete your 2005 income tax, annual imputation and dividend withholding payment account returns.	IR4GU
Company tax return guide 2006 This guide is to help you complete your 2006 income tax, annual imputation and dividend withholding payment account returns.	IR4GU
Company tax return guide 2007 This guide is to help you complete your 2007 income tax, annual imputation and dividend withholding payment account returns.	IR4GU
Company tax return guide 2008 This guide is to help you complete your 2008 income tax, annual imputation and dividend withholding payment account returns.	IR4GU
Company tax return guide 2009 This guide is to help you complete your 2009 income tax, annual imputation and FDP (foreign dividend payment) account returns.	IR4GU
Dairy farming Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.	IR252
Depreciation - a guide for businesses This guide explains how businesses claim depreciation on their assets. You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations.	IR260
Direct selling Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand.	IR261
Dividend withholding payment account return 2002 This return is used to declare your company's dividend withholding payments	IR4D
Dividend withholding payment account return 2005 This return is used to declare your company's dividend withholding payments	IR4D
Dividend withholding payment account return 2006 This return is used to declare your company's dividend withholding payments	IR4D
Dividend withholding payment account return - Maori authorities 2006 This return is used to declare your Maori authorities dividend withholding payments.	IR8D
Dividend withholding payment account return 2007 This return is used to declare your company's dividend withholding payments	IR4D
Dividend withholding payment account return 2008 This return is used to declare your company's dividend withholding payments.	IR4D
Education centres This guide explains your tax obligations if you're involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.	IR253
Entertainment expenses This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST.	IR268
Extension of time (EOT) arrangments 2003/2004 Section 37(4) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give the clients of tax agents extensions of time in which to file 2003 income tax returns up to, but not beyond, 31 March 2004.	IR9XA
Extension of time (EOT) arrangments 2002/2003 Section 37(4) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give the clients of tax agents extensions of time in which to file 2002 income tax returns up to, but not beyond, 31 March 2003.	IR9XA
Extension of time (EOT) arrangments 2001/2002 Section 37(4) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give the clients of tax agents extensions of time in which to file 2001 income tax returns up to, but not beyond, 31 March 2002.	IR9XA
Extension of time (EOT) arrangments 2004/2005 Section 37(4) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give the clients of tax agents extensions of time in which to file 2004 income tax returns up to, but not beyond, 31 March 2005.	IR9XA
FDP (Foreign dividend payment) account Return 2009 This return is used to declare your company's foreign dividend payments.	IR4D
Farming income If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.	IR3F
FDP (Foreign dividend payment) return Use this return if you are a New Zealand resident company and you are receiving dividends from foreign companies. Anyone other than a company who receives dividends from foreign companies must include them in their income tax return. You can complete this form online.	IR4F
Gaming machine duty return Use this return to make your monthly gaming machine duty (GMD) assessment and payment. This service can also be completed online.	IR680
Depreciation rates You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.	IR265
Grants and subsidies Find out about your tax responsibilities if you receive a grant or subsidy to help with an activity you're running, individually or with a group. This guide includes a list of other booklets that will give you more information you may need.	IR249
Group investment fund return Use this return to file details of the taxable income for a group investment fund.	IR44E
Guidelines for completing the 2006 accounts information This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
IR10 guide 2008 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
Historic depreciation rates You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Historic rates are used to depreciate assets acquired on or before 31 March 1993. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 1993.	IR267
Income tax return (Registered superannuation funds) - 2006 Use this return to file details of the taxable income, trustee details and disclosures for a registered supperannuation fund. Please see the Registered superannuation funds' return guide - 2006 (IR44G) for further information.	IR44
Income tax return companies 2009 Complete this return if you are a company and you need to file an IR4 tax return for the year 2009 (1 April 2008 to 31 March 2009).	IR4
Income tax return Partnerships 2005 Use this return to record the income details for your partnership.	IR7
Income tax return Partnerships 2006 Use this return to record the income details for your partnership.	IR7
Income tax return: Partnerships 2009 This return records the income details for your partnership for the period 1 April 2008 to 31 March 2009.	IR7
Income tax return: Companies 2007 Complete this return if you are a company and you need to file a tax return for the year 2007 (1 April 2006 to 31 March 2007). You can also complete this online.	IR4
Income tax return: Companies 2008 Complete this return if you are a company and you need to file an IR4 tax return for the year 2008 (1 April 2007 to 31 March 2008). You can also complete this online.	IR4
Income tax return: Partnerships 2007 Use this return to record the income details for your partnership. You can also complete this online.	IR7
Income tax return: Partnerships 2008 This return records the income details for your partnership for the period 1 April 2007 to 31 March 2008.	IR7
Income tax return: Registered superannuation funds 2007 Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2007 (IR44G) for further information.	IR44
Income tax return: Registered superannuation funds 2008 Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2008 (IR44G) for further information.	IR44
Income tax return (registered superannuation funds) 2009 Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds' return guide 2009 (IR44G) for further information.	IR44
IRD number application - non-individual You can complete this form to get an IRD number for your organisation.	IR596
Maori community officer service This pamphlet provides information on how your Maori community officer can help you and how to contact them.	IR286
Partnership details This form is for recording partnership details and is attached to the IR7 on completion.	IR7P
Partnership details 2005 This form is for recording partnership details and is attached to the IR7 on completion.	IR7P
Partnership return guide 2007 This guide will help you with information on how to file the IR7 for 2007.	IR7G
Partnership return guide 2008 This guide will help you with information on how to file the IR7 for 2008.	IR7G
Partnership return guide 2009 This guide has information about how to file the IR7 for 2009.	IR7G
Property disclosure return You would use this return for disclosing agreements for the sale and purchase of property that is the subject of the agreement and specified options which are capital assets.	IR4T
Provisional tax - quick reference summary sheet A quick reference guide to provisional tax and how and when it must be paid.	IR316
Provisional tax guide This guide tells you what provisional tax is, and how and when it must be paid.	IR289
A new way to work out your provisional tax This brochure tells you about the new ratio option you can use to calculate your provisional tax instalments. It is optional and in addition to our existing standard (uplift) or estimation options that you currently use. The option is available from the start of your 2008-09 tax year and will suit small to medium-sized businesses that have fluctuating income during the year.	IR851
Putting your tax returns right If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.	IR280
Record keeping A summary sheet outlining the legal and business reasons for good record keeping if you are in business.	IR323
Registered superannuation funds' return guide 2009 All superannuation funds registered with the Government Actuary must file an Income tax return (Registered superannuation funds) (IR44). This guide provides you with all the information you need to know when filing.	IR44G
Registered superannuation funds' return guide 2006 All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) return. This guide provides you with all the information you need to know when filing.	IR44G
Registered superannuation funds' return guide 2007 All superannuation funds registered with the Government Actuary must file an Income tax return: Registered superannuation funds (IR44). This guide provides you with all the information you need to know when filing.	IR44G
Registered superannuation funds' return guide 2008 All superannuation funds registered with the Government Actuary must file an Income tax return (Registered superannuation funds) (IR44). This guide provides you with all the information you need to know when filing.	IR44G
Rental income This guide explains the tax rules for people who own rental property. It is intended for people who own one or two rental properties, or who have boarders or flatmates rather than larger property investors. We recommend that you use a tax advisor or an accountant if you have several rental properties or are a commercial operator.	IR264
Sale or disposal of financial arrangements This form is used for declaring the sale or disposal of financial arrangements and includes any government stock or local authority stock.	IR3K
Schedule of business income If you are in business you can declare your schedule of income using this form, then attach it to your yearly tax return.	IR3B
Smart business A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.	IR320
Tax help A leaflet outlining our services for businesses and non-profit organisations.	IR318
Tax sparing disclosure return This return is for the disclosure of tax sparing credits claimed under double tax agreements.	IR486
Transfer pricing guidelines Guide to the application of section GD 13 of New Zealand's Income Tax Act 1994. The guide provides a general overview of how the transfer pricing operates.
Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method) This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".	IR447
Interest in a foreign investment fund disclosure schedule (cost method) This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".	IR449
Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method) This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".	IR448
Income equalisation deposit/refund form This form includes all the information required to make a deposit to the income equalisation scheme, or to request a refund from the income equalisation scheme.	IR155
Adverse event income equalisation deposit This form includes all the information required to make a deposit into the adverse event scheme.	IR139
Accounts information Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10
IR10G guide 2009 This guide will help you complete the Accounts information (IR10) form. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.	IR10G
Tax relief - extreme weather This guide gives information on tax and income assistance available to people affected by extreme weather eg storms, floods and drought.	IR505
Tax pooling Some things you need to know before purchasing funds.

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