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 - 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 (2012 and earlier)

Completing an IR10 will help speed up the processing of your tax return. You don't have to include your financial records, although we may ask for them later.

Note: Use this form for returns for the 2012 and previous tax years. For returns for 2013 and onwards use the Financial statements summary (IR10) which you'll find under "Forms and guides".

Accounts information for use by tax agents (2012 and earlier)

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

Note: this form is to be used for returns for the 2012 tax year and previous years. For returns for 2013 and onwards please use the Financial statements summary for use by tax agents (IR10A) which you can find under "Forms and guides".

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.

Clubs or societies return guide 2013

Use this guide to help you complete the Income tax return: Clubs or societies 2013 (IR9).

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.

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 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 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.

Financial statements summary for use by tax agents (2013 onwards)

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

Note: this form is to be used for returns for the 2013 tax year onwards. For returns from 2012 or previous years please use the Accounts information for use by tax agents (IR10A) which you can find under "Forms and guides".

Financial statements summary (2013 onwards)

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 them later.

Note: Use this form for returns for the 2013 tax year and onwards. For returns for 2012 and previous tax years, use the Accounts information (IR10A) which you can find under "Forms and guides".

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: Clubs or societies 2012

Use this return to file your club or society yearly income and expenses information for the 2012 income year, from 1 April 2011 to 31 March 2012.

Income tax return: Clubs or societies 2013

Use this return to file your club or society's yearly income and expenses information for the 2013 income year, from 1 April 2012 to 31 March 2013.

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 2006

Use this form to complete your personal tax return. You can also complete this online. This is for the 2006 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 2012

Use this form to complete your individual tax return. This is for the 2012 year.

Individual tax return 2013

Use this form to complete your individual tax return. This is for the 2013 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 2012

Form for tax agents or tax agencies to use to complete their client's 2012 personal tax return.

Individual tax return for use by tax agents 2013

Form for tax agents or tax agencies to use to complete their client's 2013 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

This factsheet will help you work out if you need to receive a personal tax summary (PTS) or file an Individual tax return (IR3) at the end of the tax year (31 March). You may not be required to file an IR3 or receive a PTS, but if you’ve worked out you’re due a refund you’ll need to request a PTS to claim this.

This factsheet has replaced the factsheet What you need to know about personal tax summaries (IR522). The IR522 is now obsolete.

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.

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.

Kaitakawaenga Māori service

This leaflet has information on what our Kaitakawaenga Māori service can offer you and how to contact a Kaitakawaenga Māori if you need help.

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.

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 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.

Non-resident income tax return guide 2012

This guide helps you fill in your IR3NR return for the 2012 tax year.

Non-resident income tax return guide 2013

This guide helps you fill in your IR3NR return for the 2013 tax year.

Overseas pensions and annuity schemes

If you’re a New Zealand tax resident, generally you will have to pay income tax on the increase in value of any investment in an overseas pension scheme or on the payments or transfers from the scheme. This guide explains the tax obligations for people with an interest in an overseas superannuation scheme or life insurance annuity policy.

This guide was formerly known as the Overseas private pensions (IR257) guide.

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.

Resident withholding tax

Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends - instead use an IR17P.

Please note that prior to March 2012, "cents" are not to be included in the boxes on the form. From April 2012, cents are to be entered in the boxes on the form.

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-complying trust.

Sleepover payments - information for support workers

This factsheet provides information about deductions and entitlements to support workers who receive lump sum sleepover payments.

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 2000 - 2011

Complete this form to claim tax credits for donations, childcare and/or housekeeper for payments made between
1 April 1999 and 31 March 2011. Use one form for each claim year and enter the year you are claiming your tax credit for.

If you are making a claim for the 2012 or 2013 years please use the Tax credit claim form 2012 (IR526) or the Tax credit claim form 2013 (IR526) - see "Note" below.

Tax credit claim form 2012

Complete this form to claim tax credits for donations, childcare and/or a housekeeper. This form can only be used for claims for the tax year 1 April 2011 to 31 March 2012.

If you are making a claim for the years 2000-2011, or 2013 please use the Tax credit claim form 2000-2011 (IR526) or the Tax credit claim form 2013 (IR526) - see "Note" below.

Tax credit claim form 2013

Complete this form to claim tax credits for donations for the tax year 1 April 2012 to 31 March 2013. If you are making a claim for the years 2011 and before, or the 2012 year, please use either the Tax credit claim form 2000-2011 (IR526) and/or the Tax credit claim form 2012 (IR526).

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.

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.

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.

Affected by a receivership?

This factsheet is for contractors and employees who were previously working for an organisation now in receivership.