Forms and guides for Tax Agents: 201

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Forms and guide with numbers in range: 200 - 299

Number	Title and summary
IR200	Working for Families Tax Credits registration pack This guide 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 are a working family with children.
IR215	Adjusting your business income for Working for Families tax credits Use this form to calculate your business adjustments for Working for Families tax credits purposes.
IR219	Student loan overseas based repayment application Complete this form if you wish to negotiate your overseas based repayment obligations. It may be completed by you or someone acting on your behalf.
IR222	Interest-free student loans Learn how interest-free student loans affect you, how you qualify, and what other interest write-offs may be available to you.
IR223	Student loans - going overseas Read this booklet to find out how to manage your student loan if you're going overseas for any length of time, and for some general information about repaying your loan and for the services we offer to take the stress out of it. The booklet includes a Telegraphic transfer form and an Elect someone to act on your behalf (IR597) form.
IR224	Student loans - making repayments Learn 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. This booklet includes an automatic payment authority (IR586) form and special tax code/student loan special repayment deduction rate application (IR23BS) form.
IR235	GST and provisional tax - quick reference summary sheet A 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 sheet A fact sheet for New Zealand companies, supplementing the IR274 Imputation guide until 31 March 2010
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 penalties This guide tell 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 obligations This document is being reviewed for technical accuracy.
IR248	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.
IR249	Grants and subsidies Find 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 farming Dairy 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 centres This guide explains your tax obligations if you're involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.
IR254	Clubs and societies guide This publication is being reviewed for technical accuracy.
IR255	Charitable organisations Charitable organisations have a number of tax obligations. This guide explains these obligations to you and tells you where you can find further information. It includes information about which taxes your organisation will have to deal with, what tax exemptions are available to charities and approved donee organisations, and the criteria an organisation must meet to get an exemption as well as setting out the different types of income and explaining whether each is liable for income tax or goods and services tax (GST).
IR256	Tax information for charities registered under the Charities Act 2005 This 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 pensions This guide explains the tax obligations for people who have an interest in a private superannuation scheme or life insurance annuity policy that is outside New Zealand. If you are a New Zealand tax resident and you hold an interest in an overseas scheme or policy, you may have to include income from it in your New Zealand tax return. This guide explains the rules that apply.
IR258	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.
IR260	Depreciation - a guide for businesses This 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 rate Use 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 rate Use 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 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.
IR264	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.
IR265	Depreciation rates 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. 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 1993.
IR267	Historic depreciation rates 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. Historic rates are used to depreciate assets acquired on or before 31 March 1993. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 1993.
IR268	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.
IR272	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.
IR273	Foreign dividend withholding payments guide This booklet explains in detail foreign dividend withholding payments (FDWP), the attributed repatriation (AR) rules, and the underlying foreign tax credit (UFTC) rules.
IR274	Imputation The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.
IR277	Retiring allowances and redundancy payments This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.
IR278	Payments and gifts in the Māori community This booklet explains the tax treatment of payments or gifts made in the Māori community.
IR280	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.
IR281	Voluntary disclosure A voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. It may involve such things as omitted income or expenses incorrectly claimed. Anyone can make a voluntary disclosure including salary or wage earners, individuals, businesses, trusts and employers and this form enables you to do so.
IR282	Statement in support of a tax interpretation This 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 guide This 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 dividends RWT 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	Maori community officer service This pamphlet provides information on how your Maori community officer can help you and how to contact them.
IR288	Trusts and estates income tax rules An explanation of how estates and trusts are taxed.
IR289	Provisional tax guide This guide tells you what provisional tax is, and how and when it must be paid.
IR291	Non-resident withholding tax - payer's guide A 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 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.
IR294	Visitor's tax guide This booklet explains 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 guide An introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.
IR297	Inland Revenue audits guide A guide to our audits for business people and investors.
IR297a	Computer-assisted audits A guide to computer-assisted audits for business people and investors.

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