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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

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

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

Gift 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 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 statement

Use this form if you made gifts that total more than $12,000 in any 12-month period.

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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