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.

About Working for Families Tax Credits

This guide tells you what to do if you receive a Working for Families Tax Credits - will you get the right amount? letter.

Accounts information

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for themlater.

Accounts information for use by tax agents

Form to use to prepare account information to be returned, eliminating the need for returning full financial records.

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.

Buying and selling residential property

This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice.

Christchurch earthquake families - tax and income concerns

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

Computer-assisted audits

A guide to computer-assisted audits for business people and investors.

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.

Earthquake - tax information for agents

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

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) arrangements 2010-2011

Section 37(4) and section 37(5) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give tax agents' clients extensions of time to file 2010 income tax returns up to, but not beyond, 31 March 2011.

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 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.

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 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 2005/2006

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 2005 income tax returns up to, but not beyond, 31 March 2006.

Extension of time (EOT) arrangments 2006/2007

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 2006 income tax returns up to, but not beyond, 31 March 2007.

Extension of time (EOT) arrangments 2007/2008

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 2007 income tax returns up to, but not beyond, 31 March 2008.

Extension of time (EOT) arrangements 2008/2009

Section 37(4) and section 37(5) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give the clients of tax agents extensions of time in which to file 2008 income tax returns up to, but not beyond, 31 March 2009.

Extension of time (EOT) arrangements 2009/2010

Section 37(4) and section 37(5) of the Tax Administration Act 1994 (TAA) allows Inland Revenue to give tax agents clients extensions of time to file 2009 income tax returns up to, but not beyond, 31 March 2010.

I have bought and resold a property at a profit. Do I have to pay tax?

This guide tells you how to work out if you should pay tax on a property sale. If you require further information we recommend you talk to a tax advisor or an accountant.

This guide isn’t intended for builders, developers or dealers.

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: Clubs or societies 2010

Use this return to file your club or society yearly income and expenses information for the 2010 income year, from 1 April 2009 to 31 March 2010.

Income tax return: Clubs or societies 2011

Use this return to file your club or society yearly income and expenses information for the 2011 income year, from 1 April 2010 to 31 March 2011.

Income tax return: Registered superannuation funds 2005

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 2005 (IR44G) for further information.

Individual income tax return guide 2006

This guide is for helping you fill in your IR3 return for the 2006 year. If you received any other income apart from salary, wages, interest or dividends, you must file an IR3 return.

Individual tax return 2002

Use this form to complete your personal tax return.

Individual tax return 2003

Use this form to complete your personal tax return. This return can also be completed online.

Individual tax return 2004

Use this form to complete your personal tax return. You can also complete this online. This is for the 2004 year.

Individual tax return 2007

Use this form to complete your individual tax return. This is for the 2007 year. You can also complete this online.

Individual tax return 2008

Use this form to complete your individual tax return. You can also complete this online. This is for the 2008 year.

Individual tax return 2009

Use this form to complete your individual tax return. This is for the 2009 year.

Individual tax return 2010

Use this form to complete your individual tax return. This is for the 2010 year.

Individual tax return 2011

Use this form to complete your individual tax return. This is for the 2011 year.

Individual tax return for use by tax agents 2005

If you are a tax agent or tax agency use this IR3A form to complete your client's 2005 personal tax return.

Individual tax return for use by tax agents 2006

If you are a tax agent or tax agency use this IR3A form to complete your client's 2006 personal tax return.

Individual tax return for use by tax agents 2007

If you are a tax agent or tax agency use this IR3A form to complete your client's 2007 individual tax return.

Individual tax return for use by tax agents 2008

If you are a tax agent or tax agency use this IR3A form to complete your client's 2008 personal tax return.

Individual tax return for use by tax agents 2009

If you're a tax agent or tax agency use this IR3A form to complete your client's 2009 personal tax return.

Individual tax return for use by tax agents 2010

Form for tax agents or tax agencies to use to complete their client's 2010 personal tax return.

Individual tax return for use by tax agents 2011

Form for tax agents or tax agencies to use to complete their client's 2011 personal tax return.

Individual tax return for use by tax agents 2002

If you are a tax agent or tax agency you are required to fill in an IR3a tax return annually.

Individual tax return for use by tax agents 2003

If you are a tax agent or tax agency you are required to fill in an IR3a tax return annually.

Individual tax return for use by tax agents 2004

If you are a tax agent or tax agency use this IR3a form to complete your client's personal tax return.

Information for companies that invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for companies that invest in PIEs.

Information for individuals who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for resident individuals who invest in PIEs.

Information for non-residents who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for non-residents who invest in portfolio investment entities (PIEs).

Information for salary and wage earners

Factsheet with income tax information for salary and wage earners, including personal tax summaries, refunds, summary of earnings and individual tax return (IR3).

Information for trustees who invest in PIEs

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for trustees who invest in PIEs.

Inland Revenue audits guide

A guide to our audits for business people and investors.

IR10 guide 2002

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 2003

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 2004

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 2005

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 2007

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.

IR56 taxpayer registration

Form to use to register as an IR56 taxpayer.

IRD number application - individual

Form to complete to get an individual IRD number.

KiwiSaver employee details

This form is for employers to enrol eligible employees in KiwiSaver.

KiwiSaver for employers

This flow diagram provides an overview for employers dealing with KiwiSaver for their employees.

KiwiSaver for new employees

This flow diagram provides an overview of the KiwiSaver process for new employees - how they can opt out, what will happen if they remain KiwiSaver members, and where to go for further information.

Leaving New Zealand and filing a tax return

This factsheet tells you what to do if you’re leaving New Zealand and want to file a tax return before the end of the tax year.

Māori community officer service

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

New Zealand tax residence guide

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.

Non-resident income tax return guide 2003

This guide is designed to assist non-residents in completing their income tax return, the IR3NR, and will assist in determining who qualifies as a non-resident for taxation purposes.

Non-resident income tax return guide 2004

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2005

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2006

This guide is based on New Zealand tax law at the time of printing and does not take into consideration any double taxation agreements that may apply.

Non-resident income tax return guide 2007

This guide will help non-residents complete their income tax return - IR3NR, and help determine who qualifies as a non-resident for tax purposes. This guide is for the 2007 income year.

Non-resident income tax return guide 2008

This guide helps you fill in your IR3NR return for the year 2008 year.

Non-resident income tax return guide 2009

This guide helps you fill in your IR3NR return for the year 2009 year.

Non-resident income tax return guide 2010

This guide helps you fill in your IR3NR return for the 2010 tax year.

Please refer to the AD45 for assistance with calculating your Provisional tax liability for the 2011 income tax year.

Non-resident income tax return guide 2011

This guide helps you fill in your IR3NR return for the 2011 tax year.

Overseas private pensions

This guide explains the tax obligations for people with an interest in a private superannuation scheme or life insurance annuity policy outside New Zealand. New Zealand tax residents with an interest in an overseas scheme or policy may have to include income from it in their New Zealand tax return.

Overseas social security pensions

If you are a New Zealand tax resident, generally you will have to pay income tax on your overseas social security pension in New Zealand. This guide explains the tax obligations for people who receive social security pensions from outside New Zealand.

Paid parental leave application for an employee

This form is for applying for paid parental leave payments, if you're an employee taking parental leave from your job. It also provides information on paid parental leave and who is eligible.

Payroll giving

Payroll giving is a voluntary scheme available from 7 January 2010. Employers can offer payroll giving to their employees if they file their Employer monthly schedule (EMS) IR348 and Employer deduction form (EDF) IR345 electronically using ir-File. You pass your employee's donations on to the chosen donee organisation and reduce their PAYE with a tax credit for payroll donations.

Portfolio investment entity: a guide for PIEs

This guide provides information for entities that are looking to become a PIE and for existing PIEs.

Prescribed investor rate

This factsheet provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.

Property transactions questions and answers (Chinese translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Hindi translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Korean translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

Property transactions questions and answers (Māori translation)

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

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.

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.

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.

Rental income schedule

The form to complete for each property you rent out. You can complete it online if you file your IR3 return online.

Retiring allowances and redundancy payments

This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.

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 beneficiary's estate or trust income

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-qualifying trust.

Statutory declaration

This form is a statutory declaration you can use to prove your relationship with a child in your care who needs an IRD number.

Tax code declaration

Form for employees to complete when starting their job or changing their tax code.

Tax credit claim form

Complete this form to claim tax credits for donations, childcare and/or a housekeeper. The claim form is not year-specific – you will need to write which year you are claiming your tax credit for.

Taxes and the taxi industry

This guide provides useful information about tax issues for taxi drivers and owner-operators. It includes information on registering for and accounting for GST as well as income and employer returns.

The rule book

With the growth of professionalism in all levels of sport, more and more sportspeople are receiving payments of some kind. As a sportsperson you need to know how the tax rules affect you - you may have responsibilities you're not aware of. This guide will provide you with information about what your tax obligations are as a professional sportsperson.

Understanding your summary of earnings

Factsheet to help you to understand the summary of earnings (IR514) form.

Using our online services is easy

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

What you need to know about personal tax summaries

This is a factsheet about personal tax summaries.

Who qualifies for the weekly independent earner tax credit?

This poster provides general information about the independent earner tax credit.

Tax guide for the taxi and shuttle industries

This factsheet is to help those in the taxi and shuttle industry understand their tax entitlements and obligations. It covers getting started and ongoing tax requirements.

Changes to provisional tax for the 2011 year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability with your 2010 IR3NR.

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.

Redundancy - tax and entitlements

This factsheet explains how your redundancy payment will be taxed and how redundancy may affect your entitlements.

Rena grounding - tax information

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