Earthquake - tax information for agents

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

Goods and services tax (GST) return (for return periods before 1 October 2010)

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST return online using our eGST service - see "Get it done online".

Goods and services tax (GST) return

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST return online using our eGST service - see "Get it done online".

Goods and services tax (GST) and provisional tax return (for return periods before 1 October 2010)

Only complete this return if you pay provisional tax and are registered for GST. Completing this return will help you work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file the return online - see "Get it done online".

Goods and services tax (GST) and provisional tax return

Only complete this return if you pay provisional tax and are registered for GST. Completing this return will help you work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file the return online - see "Get it done online".

GST transitional return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional return is used when GST return periods spans the date of the rate change.

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST transitional return online - see "Get it done online".

GST transitional and provisional tax return

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional and provisional tax return is used when GST return period spans the date of the rate change.

Only complete this return if you pay provisional tax and are registered for GST.

Completing this return will help you work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file the return online - see "Get it done online".

GST rate change adjustment calculation sheet

A worksheet to use to calculate qualifying supply adjustments for your GST return up to and including the period ending 30 September 2010

GST rate change guide

This guide provides general advice to help GST-registered individuals and businesses during the GST rate change.

Completing your GST transitional return

A guide to completing your GST transitional return (GST104A) or GST transitional and provisional tax return (GST104B).

Helping you to understand child support

This booklet provides all the information required for paying persons and custodians at the beginning of their child support obligations.

Child support formula assessment application

As a child support paying parent you can apply for a formula assessment on your current circumstances.

Registration of a voluntary agreement or court order for child support

Use this form to register a voluntary agreement or court order for the payment of child support or spousal maintenance.

Registration of a person required to pay child support or domestic maintenance

Use this form if you are required to pay child support or domestic maintenance.

Estimate of income for child support assessment - 2012

Use this form to estimate your current taxable income for child support assessment for the 2012 year (1 April 2011 to 31 March 2012). You can also complete this online.

Application for exemption from child support payments

If you are a hospital patient or prison inmate you can apply for an exemption from paying child support or spousal maintenance.

Persons under 16 years exemption - application

If you are a paying person under 16 years old (or have recently turned 16) and want an exemption from paying child support, you may be able to use this form.

Victim of sexual offence exemption from child support payments - application

If you are a paying parent and want an exemption from paying child support on the grounds you were the victim of a sexual offence, you may be able to use this form.

Acknowledgment of paternity for child support

To acknowledge to Child Support you are the father of a child, if no other proof exists you need to complete the IR106 form.

Cancelling your child support

If you want to stop receiving child support under a formula assessment you need to complete the IR107 form. You can also complete this online.

Changes to a voluntary agreement

If you have any changes to your current child support voluntary agreement, you can use the IR108 form to record these with us.

Estimate of income for child support assessment - for paying parents living in Australia 2012

Use this form to estimate your current taxable income for your child support assessment if you are a paying parent living in Australia, for the New Zealand child support year (1 April 2011 to 31 March 2012).

Estimate of income for child support assessment - for paying parents living in Australia 2013

Use this form to estimate your current taxable income for your child support assessment if you are a paying parent living in Australia, for the New Zealand child support year (1 April 2012 to 31 March 2013).

Cancellation of income estimation for child support

If you want to cancel the estimate of your taxable income for your child support assessment complete the IR111 form. You can also complete this online.

Election not to enforce court order or election to withdraw from voluntary agreement

Form to use if you want to stop receiving child support or domestic maintenance under a court order or voluntary agreement. If you are receiving a sole parent rate of benefit and wish to do this, please call us on 0800 221 221.

Change of circumstances

If you have any new or updated information for us about a change in your child support circumstances you need to complete the IR116 form. You can also complete this online.

Notice of objection - child support

You can use the IR119 to show grounds for any objections about child support. Either party can object to a decision. However, only the paying parent can object to an assessment. You can complete this form online.

Child support shared care questionnaire 2008

This document is used to help you and Child Support work out if you have a shared care arrangement in place. The questionnaire and calendars ask for information on the care provided by both parties, and are helpful if you and the other carer disagree about the level of care provided. For use in the 2008 assessment year (1/4/2007 - 31/3/2008).

Child support shared care questionnaire 2009

This document is used to help you and Child Support work out if you have a shared care arrangement in place. The questionnaire and calendars ask for information on the care provided by both parties, and are helpful if you and the other carer disagree about the level of care provided. For use in the 2009 assessment year (1/4/2008 - 31/3/2009).

Child support shared care questionnaire 2010

Questionnaire to use so we can determine whether care of the child/ren meets the shared care criteria for the child support year. This information is helpful if you and the other carer disagree about the level of care provided. For use in the 2010 assessment year (1/4/2009 - 31/3/2010).

Child support shared care questionnaire 2011

Questionnaire to use so we can determine whether care of the child/ren meets the shared care criteria for the child support year. This information is helpful if you and the other carer disagree about the level of care provided. For use in the 2011 assessment year (1/4/2010 - 31/3/2011).

Child support shared care questionnaire 2012

Questionnaire to use so we can determine whether care of the child/ren meets the shared care criteria for the child support year. This information is helpful if you and the other carer disagree about the level of care provided. For use in the 2012 assessment year (1/4/2011 - 31/3/2012).

Child support shared care questionnaire 2013

Questionnaire to use so we can determine whether care of the child/ren meets the shared care criteria for the child support year. This information is helpful if you and the other carer disagree about the level of care provided. For use in the 2013 assessment year (1/4/2012 - 31/3/2013).

Automatic payment authority for child support

Form to use to set up an automatic payment to us to pay your child support.

Change of bank account for child support payments

This form is to change your bank account details where we pay your child support or domestic maintenance.

Authorisation not to collect child support, domestic maintenance or penalties

Form to use if you are entitled to receive child support or domestic maintenance payments but you do not want us to collect payments from the paying parent.

Child support - repayment of arrears

Use this form to work out how much you can pay towards your child support arrears (if you are a paying parent), or your overpayment (if you are a custodian).

Child support payment slip

A slip to attach to manual (cheque) child support payments you make to us.

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.

Adverse event income equalisation deposit

This form includes all the information required to make a deposit into the adverse event scheme.

Elect someone to make child support enquiries on your behalf

Use this form if you want someone to make enquiries on your behalf with Inland Revenue Child Support.

Hospital patients 2012

Sets out the child support responsibilities of paying parents who are long-term hospital patients.

Child support - estimating your income

Information for paying parents on how you can estimate your income.

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.

Child support administrative review - statement of financial position

Form to use if you are having a child support administrative review to provide information about your financial position. This will help the Review Officer to determine how any change to the child support assessment would affect each party.

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.

Gaming machine duty application for registration

This service is to register gaming machines in your organisation.

Relationship property dispositions

This form is used to let us know of any settlements you've made under the Property Relationships Act 1976.

Application for a temporary duties licence (or extension of a temporary licence)

Application to apply for a temporary licence to print cheques.

Monthly return for licensed printers of cheques

Monthly return to be filed by printing firms which are authorised to print cheques.

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.

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.

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.

Gift duty statement

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

Non-resident contractors' tax (NRCT) certificate of exemption application form

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.