Find a form or guide based on keyword, document number, document title or tax year:
| Number | Title and summary |
| IR200 |
Working for Families Tax Credits registration packThis pack explains how to register for Working for Families Tax Credits payments. The forms listed in the guide that you will need to fill out are on the website under "Forms and guides". |
| IR201 |
Working and raising a family?A guide explaining what sort of Working for Families Tax Credits you are entitled to and how to get them if you have dependent children aged 18 or younger. |
| IR214 |
Tax directions - Information to help your businessThis brochure gives you an overview of GST (goods and services tax). |
| IR215 |
Adjusting your business income for Working for Families Tax CreditsUse this form to calculate your business adjustments for Working for Families Tax Credits purposes. |
| IR219 |
Student loan overseas based repayment applicationComplete this form if you wish to negotiate your overseas based repayment obligations. It may be completed by you or someone acting on your behalf. |
| IR223 |
Student loans - going overseasRead this factsheet to find out how to manage your student loan if you're going overseas for any length of time. It also has some general information about repaying your loan and the services we offer. |
| IR224 |
Student loans - making repaymentsLearn about when you need to start making repayments on your student loan, how to make repayments, and the benefit of paying your loan back faster. |
| IR235 |
GST and provisional tax - quick reference summary sheetA quick reference guide to GST and provisional tax that shows you how and when they must be paid. |
| IR237 |
Imputation and the company tax rate change fact sheetA factsheet for New Zealand companies, supplementing the Imputation guide (IR274) until 31 March 2013 |
| IR238 |
Have you changed your name, address or phone number?It is important that we hold your correct details so we can provide you with the information you require. This form enables you to notify us if you change your name, address, or phone number. |
| IR240 |
Taxpayer obligations, interest and penaltiesThis guide tells you what your obligations are and the current penalty and interest rules that may apply when you do not meet your tax obligations. |
| IR244 |
Bankruptcy - your tax obligationsThis factsheet explains the difference between bankruptcy and the no asset procedure, and the tax obligations if you're considering either. |
| IR248 |
The rule bookWith 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. |
| IR249 |
Grants and subsidiesFind out about your tax responsibilities if you receive a grant or subsidy to help with an activity you're running, individually or with a group. This guide includes a list of other booklets that will give you more information you may need. |
| IR252 |
Dairy farmingDairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE. |
| IR253 |
Education centresThis guide explains your tax obligations if you're involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches. |
| IR255 |
Charitable and donee organisationsCharitable and donee organisations have a number of tax obligations. This guide explains these obligations and where you can find further information. Read about the taxes your organisation will have to deal with; what tax exemptions are available; the criteria an organisation must meet to get an exemption; and the different types of income and whether it's liable for income tax and GST. |
| IR256 |
Tax information for charities registered under the Charities Act 2005This guide provides summary information for charities registered with the Charities Commission about the tax exemptions and benefits available, and how to comply with the tax exemption requirements. |
| IR257 |
Overseas private pensionsThis 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. |
| IR258 |
Overseas social security pensionsIf 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. |
| IR260 |
Depreciation - a guide for businessesThis guide explains how businesses claim depreciation on their assets. You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation. However, it is still your responsibility to be aware of your tax obligations. |
| IR260A |
Application for a provisional depreciation rateUse this form to apply for a provisional depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates I(R265). |
| IR260B |
Application for a special depreciation rateUse this form to apply for a special depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates (IR265). |
| IR261 |
Direct sellingDirect 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. |
| IR264 |
Rental incomeThis 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. |
| IR265 |
Depreciation ratesYou are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005. |
| IR267 |
Historic depreciation ratesYou are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Historic rates are used to depreciate assets acquired on or before 31 March 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005. |
| IR268 |
Entertainment expensesThis 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. |
| IR272 |
Taxes and the taxi industryThis 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. |
| IR274 |
ImputationThis guide has a general explanation of how the imputation system works and a basic explanation of a Māori authority credit. It explains the ICA (imputation credit account), the special imputation rules relating to cooperative companies, how shareholders are taxed for dividends they receive, and the impact on the income of an overseas shareholder. |
| IR277 |
Retiring allowances and redundancy paymentsThis leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments. |
| IR278 |
Payments and gifts in the Māori communityThis factsheet explains the tax treatment of payments or gifts made in the Māori community for the purposes of income tax, GST and employing staff. |
| IR280 |
Putting your tax returns rightIf 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. |
| IR281 |
Voluntary disclosureA voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. It may be if you have omitted some income from your return or incorrectly claimed expenses . Anyone can make a voluntary disclosure - salary or wage earners, individuals, businesses, trusts and employers. |
| IR281P |
Voluntary disclosureA voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. It may be if you have omitted some income from your return or incorrectly claimed expenses . Anyone can make a voluntary disclosure - salary or wage earners, individuals, businesses, trusts and employers. |
| IR282 |
Statement in support of a tax interpretationThis form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return. |
| IR283 |
Resident withholding tax (RWT) on interest - payer's guideThis guide is for people who pay interest under the resident witholding tax (RWT) rules. It tells you when you must deduct RWT from the interest you pay, when to pay the deductions to Inland Revenue and what information you must give to the people you pay the interest to. |
| IR284 |
Resident withholding tax (RWT) on company dividendsRWT is deducted from interest on money lent as well as on company dividends. This booklet deals only with RWT on dividends you pay your shareholders. |
| IR286 |
Māori community officer serviceThis pamphlet provides information on how your Māori community officer can help you and how to contact them. |
| IR288 |
Trusts and estates income tax rulesAn explanation of how estates and trusts are taxed. |
| IR289 |
Provisional tax guideThis guide tells you what provisional tax is, and how and when it must be paid. |
| IR291 |
NRWT ( Non-resident withholding tax) - payer's guideA guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand. |
| IR292 |
New Zealand tax residence guideThis 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. |
| IR294 |
Visitor's tax guideThis guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules. |
| IR295 |
Taxes and duties guideAn introduction to New Zealand's tax system and the different types of taxes collected in New Zealand. |
| IR297 |
Inland Revenue audits guideA guide to our audits for business people and investors. |
| IR297a |
Computer-assisted auditsA guide to computer-assisted audits for business people and investors. |