Find a form or guide based on keyword, document number, document title or tax year:
| Title and summary | Number |
Commuted duty on cheques and other bills of exchangeIf you are an authorised bank you must commute the duty on cheques issued to your customers quarterly. |
IR193 |
Gaming machine dutyWhen 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 registrationThis service is to register gaming machines in your organisation. |
IR181 |
Gift dutyGift duty is a charge on any gifts made before 1 October 2011, over a certain value that one person makes to another. The person who gives the gift should pay any gift duty required. If they don’t, the person receiving the gift is liable for any gift duty payable and they may recover the amount paid from the giver. |
IR194 |
Gift duty - a guide for legal and tax practitionersAn 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 statementUse this form if you made gifts that total more than $12,000 in any 12-month period. |
IR196 |
Taxes and duties guideAn introduction to New Zealand's tax system and the different types of taxes collected in New Zealand. |
IR295 |