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Forms and guide names starting with: G

Title and summary Number

Gaming machine duty guide

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.

IR180

Gaming machine duty application for registration

This service is to register gaming machines in your organisation.

IR181

Gaming machine duty return

Use this return to make your monthly gaming machine duty (GMD) assessment and payment. This service can also be completed online.

IR680

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.

IR265

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.

IR195

Gift duty

Gift duty is a charge on any gifts over a certain value that one person makes to another. The person who gives the gift is primarily liable for any gift duty due. The person receiving the gift is liable for any gift duty due if the giver does not pay it. However, they may recover the amount paid from the giver.

IR194

Gift duty statement

Form to use if the you made gifts in any 12-month period that total more than $12,000.

IR196

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".

GST103B

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'.

GST101A

Goods and services tax application for group registration

Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

IR374

Goods and services tax return for goods sold in satisfaction of debt

Use this return when a creditor sells a debtor's goods in satisfaction of a debt and there is GST to be accounted for.

IR373

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.

IR249

Group investment fund return

Use this return to file details of the taxable income for a group investment fund.

IR44E

GST - Smart business quick reference summary sheet

A summary sheet explaining GST.

IR324

GST guide

This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.

IR375

GST guide to registration

This booklet explains when you have to register for GST, the advantages and disadvantage of voluntary registration and how GST works.

IR365

GST registration

If you need to register your business for goods and services tax complete this form. This service can also be completed online.

IR360

Guide to tax consequences of trading over the internet (DOC)

Use this document if you trade over the internet as part of your business.

Guide to tax consequences of trading over the internet (PDF)

Use this guide if you trade over the internet as part of your business to learn more about getting started, what you need to do, website costs, domain name trading, electronic trade and e-commerce.

Guidelines for completing the 2002 Accounts information IR10

This guide will help you complete the Accounts information IR10 form. Completing an IR10 form 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.

IR10G

Guidelines for completing the 2003 Accounts information IR10

This guide will help you complete the IR10. Completing an IR10 form 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.

IR10G

Guidelines for completing the 2004 Accounts information IR10

This guide will help you complete the IR10. Completing an IR10 form 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.

IR10G

Guidelines for completing the 2005 Accounts information IR10

This guide will help you complete the IR10. Completing an IR10 form 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.

IR10G

Guidelines for completing the 2006 accounts information

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.

IR10G

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.

IR10G

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.

IR235
 

 


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