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.

Earthquake - if your income is affected

This factsheet gives you information on what you can do if your income is affected by the Christchurch earthquakes.

Adverse event income equalisation deposit

This form includes all the information required to make a deposit into the adverse event scheme.

Annual Māori authority credit account return including foreign dividend payment (FDP) account return 2005

This form is used to file the Māori authority credit account returns separately from your income tax return.

Annual imputation return guide 2007

This guide is to help you complete the 2007 IR4J imputation return and FDP (foreign dividend payment) account return.

Annual imputation return guide 2008

This guide is to help you complete the 2008 IR4J imputation return and FDP (foreign dividend payment) account return.

Annual imputation return guide 2009

This guide is to help you complete the 2009 IR4J imputation return and FDP (foreign dividend payment) account return.

Annual imputation return guide 2010

This guide is to help you complete the 2010 IR4J imputation return and FDP (foreign dividend payment) account return.

Annual imputation return guide 2011

This guide is to help you complete the 2011 IR4J imputation return and FDP (foreign dividend payment) account return.

Annual imputation return including FDP account return 2005

This form is used to file the companies imputation returns separately from your income tax return.

Annual imputation return including FDP account return 2006

This form is used to file the company's imputation return separately from your income tax return.

Annual imputation return including FDP account return 2007

This form is used to file the company's imputation return separately from your income tax return.

Annual imputation return including FDP account return 2008

This form is used to file the company's imputation return separately from your income tax return.

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.

Annual imputation return including FDP account return 2010

This form is used to file the company's imputation return separately from your income tax return.

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).

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).

Are you getting your fair share of cash for scrap?

This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.

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).

Budget 2010: RWT rate changes for interest recipients

The RWT rates on interest will change to align with the changes to the income tax rates from 1 October 2010 for most interest recipients, or 1 April 2011 for companies. This guide has information on what the changes are and how they may affect you. You should not have to do anything as the interest payer will change your current rate to the new rate from 1 October 2010.

Business taxes - an overview

A summary sheet with an overview of tax information for businesses.

Christchurch earthquake families - tax and income concerns

Information for bereaved families and who to discuss your loved one's tax affairs with.

Company shareholders' details 2002

This form is for details of the 2002 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2003

This form is for details of the 2003 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2004

This form is for details of the 2004 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2005

This form is for details of the 2005 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2006

This form is for details of the 2006 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2007

This form is for details of the 2007 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2008

This form is for details of the 2008 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2009

This form is for details of the 2009 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2010

This form is for details of the 2010 shareholders, directors or relatives, and the associated company's IRD number.

Company shareholders' details 2011

This form is for details of the 2011 shareholders, directors or relatives, and the associated company's IRD number.

Company tax return guide 2003

This guide is to help you complete your 2003 income tax, annual imputation and FDP (foreign dividend payment) account returns.

Company tax return guide 2005

This guide is to help you complete your 2005 income tax, annual imputation and FDP (foreign dividend payment) account returns.

Company tax return guide 2006

This guide is to help you complete your 2006 income tax, annual imputation and FDP (foreign dividend payment) account returns.

Company tax return guide 2007

This guide is to help you complete your 2007 income tax, annual imputation and FDP (foreign dividend payment) account returns.

Company tax return guide 2008

This guide is to help you complete your 2008 income tax, annual imputation and FDP (foreign dividend payment) account returns.

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.

Company tax return guide 2010

This guide is to help you complete your 2010 income tax, annual imputation and FDP (foreign dividend payment) account returns.

Company tax return guide 2011

This guide is to help you complete your 2011 income tax, annual imputation and FDP (foreign dividend payment) account returns.

The cost of business tax compliance

We asked small and medium enterprises (SMEs) about their tax compliance costs in 2004 and 2009 and compared the difference. This factsheet summarises the survey results which confirm the hours spent by businesses doing their tax have gone down.

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.

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.

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 2005.

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.

Dividend withholding payment account return - Māori authorities 2006

This return is used to declare your Maori authorities dividend withholding payments.

Dividend withholding payment account return 2002

This return is used to declare your company's dividend withholding payments.

Dividend withholding payment account return 2005

This return is used to declare your company's dividend withholding payments.

Dividend withholding payment account return 2006

This return is used to declare your company's dividend withholding payments.

Dividend withholding payment account return 2007

This return is used to declare your company's dividend withholding payments.

Dividend withholding payment account return 2008

This return is used to declare your company's dividend withholding payments.

Earthquake - tax information for agents

This factsheet gives you information on tax and income assistance available to your clients affected by the Christchurch earthquake.

Earthquake - tax relief for Christchurch

This factsheet gives you information on tax and income assistance available to people affected by the Christchurch earthquake.

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.

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.

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.

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.

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.

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.

Farming income

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

FDP (foreign dividend payment) account return 2009

This return is used to declare your company's foreign dividend payments for the 2009 income year.

FDP (foreign dividend payment) account return 2010

This return is used to declare your company's foreign dividend payments for the 2010 income year.

FDP (foreign dividend payment) account return 2011

This return is used to declare your company's foreign dividend payments for the 2011 income year.

FDP (foreign dividend payment) return

Use this return if you are a New Zealand resident company receiving dividends from foreign companies. Anyone other than a company receiving dividends from foreign companies must include them in their income tax return. You can complete this form online.

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.

Note: The GST rate of 15% will apply to ALL payments and returns received by Inland Revenue after 1 October 2010.

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.

Group investment fund return

Return for filing details of the taxable income for a group investment fund.

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 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005.

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.

Income tax return: Companies 2011

Complete this return if you are a company and you need to file an IR4 tax return for the year 2011 (1 April 2010 to 31 March 2011).

Income tax return: Registered superannuation funds 2011

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 2011 (IR44G) for further information.

Income tax return: Companies 2007

Complete this return if you are a company and you need to file an IR4 tax return for the year 2007 (1 April 2006 to 31 March 2007).

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).

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).

Income tax return: Companies 2010

Complete this return if you are a company and you need to file an IR4 tax return for the year 2010 (1 April 2009 to 31 March 2010).

Income tax return: Partnerships 2005

This return records the income details for your partnership for the period 1 April 2004 to 31 March 2005.

Income tax return: Partnerships 2006

This return records the income details for your partnership for the period 1 April 2005 to 31 March 2006.

Income tax return: Partnerships 2007

This return records the income details for your partnership for the period 1 April 2006 to 31 March 2007.

Income tax return: Partnerships 2008

This return records the income details for your partnership for the period 1 April 2007 to 31 March 2008.

Income tax return: Partnerships 2009

This return records the income details for your partnership for the period 1 April 2008 to 31 March 2009.

Income tax return: Partnerships 2010

This return records the income details for your partnership for the period 1 April 2009 to 31 March 2010.

Income tax return: Partnerships 2011

This return records the income details for your partnership for the period 1 April 2010 to 31 March 2011.

Income tax return: Registered superannuation funds 2006

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 2006 (IR44G) for further information.

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.

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.

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.

Income tax return: Registered superannuation funds 2010

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 2010 (IR44G) for further information.

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".

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".

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".

IR10 guide

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.

IR10 guide 2006

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.

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.

IR10 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.

IRD number application - non-individual

You can complete this form to get an IRD number for your organisation.

Look-through companies

This is a complete guide to the look-through company (LTC) rules. An LTC maintains its company structure but the company is "looked through" for income tax purposes. LTC shareholders, while being able to offset the LTC's losses against any other income, are also liable for income tax on its profits.

Look-through company election

You can use this form to elect to be a look-through company (LTC). To find out more about look-through companies please see our look-through companies (IR879) booklet.

Māori community officer service

This pamphlet provides information on how your Māori community officer can help you and how to contact them.

Partnership details

This form is for recording partnership details and is attached to the IR7 on completion.

Partnership details 2005

This form is for recording partnership details and is attached to the IR7 on completion.

Partnership return guide 2007

This guide has information about how to file the IR7 for 2007.

Partnership return guide 2008

This guide has information about how to file the IR7 for 2008.

Partnership return guide 2009

This guide has information about how to file the IR7 for 2009.

Partnership return guide 2010

This guide has information about how to file the IR7 for 2010.

Partnership return guide 2011

This guide has information about how to file the IR7 for 2011.

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.

Provisional tax - quick reference summary sheet

A quick reference guide to provisional tax and how and when it must be paid.

Provisional tax guide

This guide tells you what provisional tax is, and how and when it must be paid.

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.

Qualifying companies - changes

This factsheet is for qualifying companies (QCs) and loss-attributing qualifying companies (LAQCs). It explains the changes to the QC and LAQC rules, and the options for existing QCs and LAQCs to transition into a different tax structure.

Qualifying company transition

You can use this form to if you have a qualifying company (QC) or loss attributing qualifying company (LAQC) and want to transition to become a sole tradership or partnership. To find out more about the transitional process please see our Qualifying companies (IR435) booklet.

Record keeping

A summary sheet outlining the legal and business reasons for good record keeping if you are in business.

Registered superannuation funds' return guide 2002

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2003

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2004

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2005

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2006

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2007

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2008

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2009

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2010

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2011

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

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.

Revocation of look-through company election

You can use this form to revoke a look-through company (LTC) election. To find out more about look-through companies please see our Look-through companies (IR879) booklet.

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.

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.

Smart business

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.

Tax help

A leaflet outlining our services for businesses and non-profit organisations.

Tax relief - Nelson floods

This factsheet gives information on tax and income assistance available to people affected by the Nelson floods in December 2011.

Tax relief - extreme events

This guide gives information on tax and income assistance available to people affected by extreme events. "Extreme" means as a result of a national or local civil defence emergency and/or a rare occurrence where an event has significant implications to the operating of your business. Examples include snow storms, floods, drought, earthquake or disease affecting livestock or crops.

Tax sparing disclosure return

This return is for the disclosure of tax sparing credits claimed under double tax agreements.

Inland Revenue's 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 rules operate.

Using our online services is easy

This factsheet tells you about our online services to make it easier and faster to interact with us.

A guide to associated persons definitions for income tax purposes

This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.

Earthquake - record reconstruction

This factsheet gives you information on what to do if your records have been destroyed or damaged as a result of the Christchurch earthquake.

Rena grounding - tax information

This flyer is for individuals and businesses that've been affected by the Rena grounding.