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Forms and guides
Kimihia he parongo mo

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Duties forms and guides for Tax Agents

Title and summary Number

Cheque duty

This guide is designed to inform those licensed to print cheques of their obligations under cheque duty legislation.

IR192

Commuted duty on cheques and other bills of exchange

If you are an authorised bank you must commute the duty on cheques issued to your customers quarterly.

IR193

Gaming machine duty guide

When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.

IR180

Gaming machine duty application for registration

This service is to register gaming machines in your organisation.

IR181

Gift duty - a guide for legal and tax practitioners

An explanation of gift duty for tax and legal practitioners who are filling in gift statements on behalf of their clients. This guide also includes references to case law and legislation around gift duty.

IR195

Gift duty

Gift duty is a charge on any gifts over a certain value that one person makes to another. The person who gives the gift is primarily liable for any gift duty due. The person receiving the gift is liable for any gift duty due if the giver does not pay it. However, they may recover the amount paid from the giver.

IR194

Gift duty statement

Form to use if the you made gifts in any 12-month period that total more than $12,000.

IR196

Taxes and duties guide

An introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.

IR295
 

 


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