Forms and guides for Tax Agents: Current (by year)

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Forms and guides: current

Number	Title and summary
FS1	Working for families tax credits registration form 2010 You can register with us for working for families tax credits payments either weekly, fortnightly or at the end of the tax year by filling out this form.
GST101A	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'.
GST103B	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".
	Correspondence guidelines for tax agents These guidelines outline the information required to help us consider your request as quickly as possible. The guidelines do not override any legislation, standard practice statements, publications or forms that have been released. Where there are standard practice statements, publications or forms, they must be followed.
	A quick guide for helping you complete your new employer deductions form (IR345) A guide to help you understand and complete the new employer deductions form (IR345)
	Example of student loan statement - borrower in New Zealand This example of a statement for a student loan borrower in New Zealand explains the different sections and the terms referred to on it.
	Wine and fruit-growing industries - what to do when you hire a contractor Flowchart summarising your tax responsibilities if you directly hire a contractor for certain pruning, thinning, picking, or packing activities.
	Motor vehicle reimbursing rate This guide sets out the current mileage rate for employee reimbursement and self-employed people. The rate applies irrespective of engine size or whether your vehicle is powered by a petrol or diesel engine. The mileage rate does not apply to motor cycles.
	R&D tax credit expenditure limit for internal software development This guide outlines the process for seeking the approval of the Minister of Finance to increase the expenditure limit on internal software development.
	R&D tax credit information (PDF format) This document allows readers of the research and development (R&D) tax credit online information to access the information in PDF format.
	R&D tax credit information (RTF format) This document allows readers of the research and development (R&D) tax credit online information to access the information in RTF format.
	Tax pooling Some things you need to know before purchasing funds.
	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.
	Transfer pricing guidelines Guide to the application of section GD 13 of New Zealand's Income Tax Act 1994. The guide provides a general overview of how the transfer pricing operates.
	Industry guidelines for general insurance reserving for income tax purposes These industry guidelines set out the approach taken by Inland Revenue Corporates, Insurance Sector, to the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.
IR3	Individual tax return 2009 Use this form to complete your individual tax return. This is for the 2009 year.
IR3A	Individual tax return for use by tax agents 2009 If you are a tax agent or tax agency use this IR3A form to complete your client's 2009 personal tax return.
IR3B	Schedule of business income If you are in business you can declare your schedule of income using this form, then attach it to your yearly tax return.
IR3F	Farming income If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.
IR3G	Individual income tax return guide 2009 This guide helps you fill in your IR3 return for the 2009 year.
IR3K	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.
IR3NR	Income tax return: Non-resident individual taxpayers 2009 You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2008 to 31 March 2009.
IR3NRG	Non-resident income tax return guide 2009 This guide helps you fill in your IR3NR return for the year 2009 year.
IR3R	Rental income schedule The form to complete for each property you rent out. It can now be completed online if you file your IR3 return online.
IR4	Income tax return companies 2009 Complete this return if you are a company and you need to file an IR4 tax return for the year 2009 (1 April 2008 to 31 March 2009).
IR4D	FDP (Foreign dividend payment) account Return 2009 This return is used to declare your company's foreign dividend payments.
IR4F	FDP (Foreign dividend payment) return Use this return if you are a New Zealand resident company and you are receiving dividends from foreign companies. Anyone other than a company who receives dividends from foreign companies must include them in their income tax return. You can complete this form online.
IR4GU	Company tax return guide 2009 This guide is to help you complete your 2009 income tax, annual imputation and FDP (foreign dividend payment) account returns.
IR4J	Annual imputation return including FDP account return 2009 This form is used to file the company's imputation return separately from your income tax return.
IR4JG	Annual imputation return guide 2009 This guide is to help you complete the 2009 IR 4J imputation return and FDP (foreign dividend payment) account return.
IR4K	Resident withholding tax on dividends return 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 - for specified dividends, use an IR17P.
IR4P	Qualifying company election tax (QCET) return Use this form to make a QCET return and payment. Please complete and send to Inland Revenue even if there is no amount payable.
IR4S	Company shareholders’ details 2009 This form is for details of the 2009 shareholders, directors or relatives, and the associated company's IRD number.
IR4T	Property disclosure return You would use this return for disclosing agreements for the sale and purchase of property that is the subject of the agreement and specified options which are capital assets.
IR6	Income tax return: estate or trust 2009 If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.
IR6B	Estate or trust beneficiary details This form outlines details of income for each beneficiary of an estate or trust for a given year. It is an attachment to the Income tax return: estate or trust (IR6) .
IR6G	Estate or trust income tax return guide 2009 This guide will help administrators of estates and trusts fill in their Income tax return: estate or trust (IR6) for the period 1 April 2008 to 31 March 2009.
IR7	Income tax return: Partnerships 2009 This return records the income details for your partnership for the period 1 April 2008 to 31 March 2009.
IR7G	Partnership return guide 2009 This guide has information about how to file the IR7 for 2009.
IR7P	Partnership details This form is for recording partnership details and is attached to the IR7 on completion.
IR8	Income tax return: Maori authorities 2009 Use this return to file your Maori authority yearly income and expenses information for the 2009 (1 April 2008 to 31 March 2009) income year.
IR8D	FDP (Foreign dividend payment) account return – Māori authorities 2009 This return is used to declare your Maori authority's foreign dividend payments.
IR8G	Māori authorities’ tax return/Annual Māori authorities’ credit account return guide 2009 Use this guide to help you complete the Income tax return: Maori authorities (IR8) 2009.
IR8J	Annual Māori authority credit account return including foreign dividend payment (FDP) account return 2009 This form is used to file the Maori authority credit account returns separately from your income tax return.
IR9	Income tax return for clubs or societies 2009 Use this return to file your club or society yearly income and expenses information for the 2009 income year, from 1 April 2008 to 31 March 2009.
IR9GU	Clubs or societies return guide 2009 Use this guide to help you complete the Income tax return for clubs or societies 2009 (IR9) for the period 1 April 2008 to 31 March 2009.
IR9XA	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.
IR10	Accounts information Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.
IR10A	Accounts information for use by tax agents This form assists in preparing account information to be returned, eliminating the need for returning full financial records.
IR10G	IR10G guide 2009 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.
IR15	RWT (resident withholding tax) withholding certificate You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.
IR15P	RWT on interest Use this form for paying your RWT.
IR15S	RWT (resident withholding tax) on interest reconciliation statement Fill in this reconciliation at the end of the year to 31 March if you deducted RWT from any interest you paid, or did not deduct RWT because the recipient had a certificate of exemption or was exempt under an Act other than the Income Tax Act 2007.
IR17	Resident withholding tax deduction certificate for specified dividends / Maori authority distributions only Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Maori authority distributions to.
IR17P	RWT on specified dividends/Maori authority distributions Use this form for paying RWT (Resident Withholding Tax) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.
IR17S	RWT reconciliation statement This form reconciles all specified dividends/Maori authority distributions and RWT paid for the year to 31 March 2009.
17SA	RWT reconciliation statement 2009 This form reconciles all dividends/Maori authority distributions and RWT paid by agents and trustees for the year to 31 March 2009.
IR23BS	Special tax code/Student loan special repayment rate application - 2010 Use this form to apply for a special tax code so tax is deducted at a rate to suit your individual circumstances. You can also use this form to select a special repayment deduction rate to pay your student loan off faster. A special tax code can only be applied to income that has PAYE deducted but cannot be applied to an income-tested benefit.
IR23G	How to tell if you need a special tax code or deduction rate If the standard tax codes (for example, "M", "S", "SH" or "ST") or the rate of withholding tax don't deduct the right amount of tax, a special tax code or deduction rate could help you.
IR40	Statement of financial postion Complete this form if you are having or expecting to have difficulties in meeting your repayment responsibility (for example, if you're planning on travelling overseas).
IR44	Income tax return (registered superannuation funds) 2009 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 2009 (IR44G) for further information.
IR44E	Group investment fund return Use this return to file details of the taxable income for a group investment fund.
IR44G	Registered superannuation funds' return guide 2009 All superannuation funds registered with the Government Actuary must file an Income tax return (Registered superannuation funds) (IR44). This guide provides you with all the information you need to know when filing.
IR50	Refund application - people leaving New Zealand Complete this form if you are leaving New Zealand for more than 325 days and want an urgent refund.
IR67	New Zealand NRWT (non-resident withholding tax) withholding certificate Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.
IR67A	Approved issuer levy Use this form for paying your approved issuer levy.
IR67L	New Zealand NRWT (non-resident withholding tax) withholding certificate Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.
IR67P	NRWT (non-resident withholding tax) Use this form for paying your NRWT deducted to us.
IR67S	NRWT (non-resident withholding tax) on interest, dividends and royalties reconciliation statement This reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year.
IR67SG	NRWT reconciliation statement guide 2009 Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.
IR100	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.
IR101	Child support formula assessment application As a child support paying parent you can apply for a formula assessment on your current circumstances.
IR102	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.
IR103	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.
IR104	Estimate of income for child support assessment - 2010 Use this form to estimate your current taxable income for child support assessment for the 2010 year (1 April 2009 to 31 March 2010). You can also complete this online.
IR104	Estimate of income for child support assessment - 2009 Use this form to estimate your current taxable income for child support assessment for the 2009 year (1 April 2008 to 31 March 2009). You can also complete this online.
IR105	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.
IR105A	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.
IR105B	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.
IR106	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.
IR107	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.
IR108	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.
IR109	Estimate of income for child support assessment - for paying parents living in Australia 2010 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 2009 to 31 March 2010).
IR109	Estimate of income for child support assessment - for paying parents living in Australia 2011 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 2010 to 31 March 2011).
IR111	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.
IR112	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 stop a child support court order or voluntary agreement, please call us on 0800 221 221.
IR116	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.
IR119	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.
IR120	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).
IR120	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).
IR120	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).
IR123	Automatic payment authority for child support Form to use to set up an automatic payment to us to pay your child support.
IR127	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.
IR129	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.
IR130	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).
IR131	Child support payment slip A slip to attach to manual (cheque) child support payments you make to us.
IR139	Adverse event income equalisation deposit This form includes all the information required to make a deposit into the adverse event scheme.
IR146	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 .
IR148	Hospital patients Sets out the child support responsibilities of paying parents who are long-term hospital patients.
IR149	Prison arrears agreement form You can fill out this this form to make an agreement with Child Support to pay off your child support. You can download the form or complete it online.
IR151	Child Support - Estimating your income Information for paying parents on how you can estimate your income.
IR155	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.
IR168	Receiving too much child support Factsheet explaining what happens if you are overpaid child support, how to pay it back and what happens if you can't pay it back.
IR169	Ways to pay your child support Factsheet outliinng the options for making child support payments, including how to set up deductions and automatic payments, and post cheques.
IR172	Administrative reviews - helping you to apply Read this booklet to find out how to apply for a child support administrative review. The booklet includes an application form.
IR173	Administrative reviews - helping you to respond Guide explaining what to do if you are named as the other party in a child support administrative review. and wish to respond.
IR178	Child support administrative review - statement of financial position This form will provide information about your financial position to enable the review officer to determine the effects of any change to the child support assessment.
IR180	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.
IR181	Gaming machine duty application for registration This service is to register gaming machines in your organisation.
IR182	What are Working for Families Tax Credits? Working for Families Tax Credits is an entitlement for families with children. There are four payment types and you may qualify for one or more, depending on your family situation.
IR183	Relationship property dispositions This form is used to let us know of any settlements you've made under the Property Relationships Act 1976.
IR190	Application for a temporary duties licence (or extension of a temporary licence) Application to apply for a temporary licence to print cheques.
IR191	Monthly return for licensed printers of cheques Monthly return to be filed by printing firms which are authorised to print cheques.
IR192	Cheque duty This guide is designed to inform those licensed to print cheques of their obligations under cheque duty legislation.
IR193	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.
IR194	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.
IR195	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.
IR196	Gift duty statement Form to use if the you made gifts in any 12-month period that total more than $12,000.
IR197	Non-resident contractors withholding tax (NRCWT) certificate of exemption application form If you are a non-resident contractor, you may wish to apply for relief from withholding tax.
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.
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.
IR307	Schedule of beneficiary's estate or trust income Any beneficiary who receives income or certain distributions from either a foreign trust or a non-qualifying trust must fill in this form. It helps us make sure that these distributions are taxed correctly in the hands of beneficiaries. (If a beneficiary is in more than one trust, complete a separate form for each.) Beneficiaries in qualifying trusts do not need to complete this form.
IR308	Branch equivalent tax account return A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC).
IR309	Provisional tax estimation Use this form to estimate or re-estimate your provisional tax. This service can be completed online.
IR313	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.
IR315	Business cessation A form that businesses that officially cease trading can use to finalise their tax liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone - just call us on 0800 377 774.
IR316	Provisional tax - quick reference summary sheet A quick reference guide to provisional tax and how and when it must be paid.
IR317	ir-File - electronic filing for employers Summary sheet explaining how employers, tax agents, payroll bureaus and PAYE intermediaries can register for and use ir-File.
IR318	Tax help A leaflet outlining our services for businesses and non-profit organisations.
IR320	Smart business A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.
IR322	Employer obligations - quick reference summary sheet A summary sheet briefly explaining your obligations as an employer.
IR323	Record keeping A summary sheet outlining the legal and business reasons for good record keeping if you are in business.
IR324	GST - Smart business quick reference summary sheet A summary sheet explaining GST.
IR325	Income tax - quick reference summary sheet A summary sheet explaining income tax for businesses.
IR330	Tax code declaration Form for employees to complete when starting their job or changing their tax code.
IR332	Request for PAYE exemption on schedular payments Complete this form if you are in business and want a PAYE exemption on schedular payments you receive. This service can also be completed online.
IR333	First-time employer's guide Explains the tax responsibilities of being an employer, for people taking on staff for the first time.
IR334	Employer registration You can use this form to register as an employer. You can also do this online.
IR335	Employer's guide This guide explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us.
IR336	Self-employed or an employee? Leaflet outlining the difference between a self-employed person and an employee.
IR344	Employer monthly schedule amendments You can use this form to make changes to employer monthly schedules that you have filed, including claims for KiwiSaver and complying fund employer tax credits.
IR345	Employer deductions 2010 For periods from April 2009 onwards. This is a form and payment slip to record and pay the deductions made from your employees' pay (includes ESCT).
IR348	Employer monthly schedule Form to list your employees' deductions details.
IR349	Employer monthly schedule supplementary Supplementary form to list your employees' deductions details.
IR352	INFOexpress - Business directory Use this guide to help you with questions you may have about using our automated INFOexpress telephone service, or if you want more information about the services available.
IR356	IR56 taxpayer's handbook This booklet explains the tax responsibilities for people who pay their own PAYE tax.
IR358	INFOexpress calling aid This calling aid is designed to help you use our automated INFOexpress telephone service. It is specifically for tax agents and outlines the services available to them.
IR359	IR56 taxpayer registration Form to use to register as an IR56 taxpayer.
IR360	GST registration If you need to register your business for goods and services tax complete this form. This service can also be completed online.
IR365	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.
IR373	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.
IR374	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.
IR375	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.
IR378	Model cashbook An example of a cashbook when you use a payment basis to calculate your GST.
IR380	Non-resident withholding tax - payer registration If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.
IR386	New Zealand non-resident withholding tax (NRWT) A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.
IR395	Approved issuer levy This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax.
IR396	Approved issuer levy (AIL) - payer registration If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer. Instead of deducting NRWT, approved issuers (or a person on their behalf) must pay a levy on the securities they register with Inland Revenue.
IR397	Application to register security or securities for approved issuer levy (AIL) Only securities that have been registered with us qualify for a zero-rate of non-resident withholding tax. This form is used to register securities. Complete a separate form for each security or class of securities.
IR406	Conduit tax relief account return A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders.
IR407	Ratio change declaration Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.
IR408	Branch equivalent tax account return for companies A branch equivalent tax account (BETA) is a memorandum account used to prevent double taxation of income.
IR409	Fringe benefit tax guide A guide to help employers with their fringe benefit tax (FBT) requirements.
IR420	Fringe benefit tax quarterly return Return for employers who file quarterly FBT returns. You can also complete this online.
IR422	Fringe benefit tax annual return Return for employers (including companies) who file annually. Period covered is 1 April to 31 March. Due on 31 May of the same year. It takes approximately 10 minutes to complete.
IR425	Fringe benefit tax return guide 2009 This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.
IR432	Declaration of an amalgamation When two or more companies join together this form should be completed to tell us about the amalgamation. It must be completed by a representative of the company resulting from the amalgamation.
IR433	Non-active company declaration This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns. It is the legal document that will remain in force for succeeding years unless the company ceases to be non-active.
IR434	Non-active company reactivation When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns - this is the form to reactivate the company as active. The completion of this legal document now means the company will be required to file annual income tax and imputation returns.
IR435	Qualifying companies A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.
IR436	Qualifying company or loss attributing qualifying company elections You can use this form to elect to be either a qualifying company or a loss attributing qualifying company (LAQC) or both. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.
IR437	Revocation of qualifying company or loss attributing qualifying company election When you have elected to be either a qualifying company or a loss attributing qualifying company (LAQC), this form enables you to revoke that election. An election may be revoked by a resolution of the board of directors of the company and/or any shareholders who previously elected. The revocation of loss attributing qualifying company status will also cause loss of qualifying company status.
IR439	Interest in a foreign investment fund disclosure schedule (accounting profits method) If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the accounting profits method, and a separate form for each FIF in which you held an interest should be completed.
IR440	Interest in a foreign investment fund disclosure schedule (branch equivalent method) If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes.
IR441	Interest on a foreign investment fund disclosure schedule (comparative value method) If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.
IR442	Multiple interests in foreign investment fund disclosure schedule (comparative value method) If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.
IR443	Interest in a foreign investment fund disclosure schedule (deemed rate of return method) If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.
IR444	Foreign loss election or revocation The term foreign loss is used to describe attributed foreign losses from a controlled foreign company (CFC) and/or attributed foreign investment fund (FIF) losses. A CFC is a foreign company controlled by five or fewer New Zealand resident shareholders. An FIF is a foreign entity in which a New Zealand resident has an interest. Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses. For more information please refer to the Qualifying companies, a guide to tax law (IR435).
IR447	Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (fair dividend rate method) This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".
IR448	Interest in a foreign investment fund disclosure schedule for individuals and closely-held entities (comparative value method) This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".
IR449	Interest in a foreign investment fund disclosure schedule (cost method) This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".
IR450	Resident withholding tax (RWT) - interest payer registration You or your organisation must register as a resident withholding tax (RWT) payer if you pay out more than $5,000 a year in resident withholding income and you pay the resident withholding income as part of a taxable activity (such as a trade, profession or business, or an activity carried out by a non-profit body or local authority), or we have issued you a certificate of exemption from RWT, or you are a non-resident but carrying on a taxable activity in New Zealand through a fixed establishment. You can also complete this online.
IR451	Application for exemption from resident withholding tax on interest and dividends Form to use to apply for a certificate of exemption from resident withholding tax.
IR454	Resident withholding tax - refund request Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.
IR456	Resident withholding tax (RWT) election Use this form to change the rate that RWT is deducted from your interest.
IR461	A guide to foreign investment funds and the fair dividend rate This booklet provides an overview of the changes to the foreign investment fund (FIF) rules and sets out obligations for investors.
IR462	Settlors of trusts disclosure Use this form to disclose a settlement of a trust.
IR463	Election to pay income tax on trustee income Use this form to elect to pay income tax on the trustee income of foreign or non-qualifying trusts. Making this election means that the trust becomes a qualifying trust.
IR467	Notice of election to determine control and income interests on a daily measurement basis (Foreign company or FIF) Use this form to determine the control and income interests in a foreign company on a daily measurement basis, or an income interest in a foreign investment fund (FIF) on a daily measurement basis where the accounting profits or branch equivalent methods are used to calculate FIF income or loss for that interest.
IR469	Notice of election to voluntarily change the method of calculating foreign investment fund income or loss Use this form to voluntarily elect to change the method of calculating foreign investment fund (FIF) income or loss. You can only complete this election if you are a New Zealand resident.
IR473	Election to form an imputation group Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.
IR475	Imputation group maintenance Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.
IR477	Interest in a foreign company disclosure schedule Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Complete a separate form for each foreign company in which you held an interest.
IR479	Interest in a foreign company disclosure schedule (for Schedule 3, Part A countries) Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Only use if the foreign company is resident in any country specified in Part A of Schedule 24 of the Income Tax Act 2007.
IR483	Maori Authority Election Use this form if you are an existing Maori authority or you wish to elect to be classified as a Maori authority. You can also complete this online.
IR486	Tax sparing disclosure return This return is for the disclosure of tax sparing credits claimed under double tax agreements.
IR487	Maori authorities a guide to the new Maori authority tax rules Maori authorities a guide to the new Maori authority tax rules.
IR488	Trans-Tasman imputation election form This service is for Australian companies wishing to maintain a tax imputation credit account in New Zealand. You can also complete this online.
IR489	Nga manatu Maori - he aratohu ki nga tikanga take hou mo nga manatu Maori He aratohu ki nga tikanga take hou mo nga manatu Maori.
IR490	Changes to provisional tax for the 2008/09 year This leaflet explains how the individual income tax changes announced in Budget 2008 affect provisional tax calculations for the 2008/09 year.
IR493	Consolidation This service outlines the rules for consolidation, under which a group of companies with the same shareholders can be treated as a single entity.
IR494	Election to form a consolidated group This form can be used when a number of companies form a consolidated group for tax purposes.
IR495	Consolidated groups This service can be used to make a number of elections within a consolidated group.
IR513	About working for families tax credits for IR3 return filers This is a guide to help you complete your working for families end of year square up (IR541) form that we send you as an IR3 return filer
IR514	Understanding your summary of earnings Helps you to understand the summary of earnings (IR 544) form.
IR519	Tax advice document claim form Use this form if you wish to make a claim for the non-disclosure right for tax advice documents where Inland Revenue has requested disclosure of those documents under its statutory powers to obtain information. The claim for non-disclosure involves providing certain information about the documents you consider eligible to be tax advice documents within a set time period. The claim will not be valid if this disclosure is incomplete and/or is not received by Inland Revenue within the set time period. More information about these time periods is in the form.
IR520	Tax contextual information disclosure form Use this form if you have been required by Inland Revenue to provide "tax contextual information" from tax advice documents that are subject to a claim of non-disclosure. The tax contextual information disclosure involves disclosing certain information from tax advice documents and a tax advisor making a statutory declaration verifying the content of the disclosure. For the claim of non-disclosure to be upheld, Inland Revenue must receive the completed form within the set time period. More information about these time periods is in the form.
IR522	What you need to know about personal tax summaries This is a factsheet about personal tax summaries.
IR524	Redundancy tax credit Complete this form to claim a redundancy tax credit.
IR524B	Redundancy tax credit guide Leaflet explaining whether you are entitled to a redundancy tax credit and how to claim it.
IR525	Tax credits (formerly rebates) for donations, childcare and housekeeper payments This is a factsheet about claiming a tax credit for donations, childcare and housekeeper payments.
IR526	Tax credit (formerly rebate) claim form Complete this form to claim tax credits for donations, childcare and/or a housekeeper. The claim form is not year-specific – you will need to write which year you are claiming your tax credit for.
IR582	Debt options This guide describes your options if you owe amounts to Inland Revenue.
IR584	Making payments Guide to the different ways to pay your tax so we get the information we need to process your payments quickly and efficiently.
IR586	Automatic payment authority form You can use this form to set up an automatic payment from your nominated bank account to Inland Revenue. The payments can be for a range of taxes including income tax, GST and FBT. You can also use this form to make additional payments on your student loan.
IR587	Fast refunds You can use this form to authorise us to directly credit your refunds into your bank account. You can complete it online.
IR590	Statement of financial position If you wish to apply for relief from debt you will need to provide us with details of your income and expenses. This form enables you to provide us with those details so that we can assess your situation when applying for relief from debt.
IR591	Twelve month cash flow forecast When a business wishes to apply for relief from debt you will need to provide us with information about income and expenses. By completing this form with those details, we can assess your situation.
IR592	Debt options information sheet This information sheet describes briefly what options you have if you owe amounts to Inland Revenue. You will find more detailed information, including the factors we look at for each option, in our booklet IR 582 - Debt options.
IR595	IRD number application - individual You can complete this form to get an individual IRD number.
IR595D	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.
IR596	IRD number application - non-individual You can complete this form to get an IRD number for your organisation.
IR597	Elect someone to act on your behalf Complete this form if you want someone to act on your behalf with Inland Revenue.
IR599	StationeryXpress - Tax agent registration form Use this service to register for Inland Revenue's online stationery ordering service which allows you to order bulk stationery.
IR607	Foreign trust disclosure Use this disclosure form if you administer a foreign trust.
IR614	Inland Revenue's Charter Our charter outlines the standards of service you can expect when dealing with us. Inland Revenue collects money to pay for public services. We help people to meet their obligations and receive their entitlements. We work within the Inland Revenue Acts and other relevant laws, and our actions are consistent with the spirit of the Treaty of Waitangi.
IR625	Statutory declaration in support of application for refund (deceased person) When a person is deceased there may be a refund owing on their taxes.
IR680	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.
IR692	O a Tupe Mama mai Lafoga mo 'Aiga Faigaluega? (What are Working for Families Tax Credits? - Samoan translation) O Tupe Mama mai Lafoga mo Aiga Faigaluega, o ni fa'amanuiaga mo aiga e iai alo ma fanau. E fa ituaiga o tupe maua ma e ono agava'a oe mo le tasi po ole sili atu, e fa'alagolago lava i le tulaga o iai lou aiga.
IR693	Ko e ha 'a e Tokoni Fakatukuhau 'i he Ngaue ma'a' e Ngaahi Famili? (What are Working for Families Tax Credits? - Tongan translation) Ko e Tokoni Fakatukuhau 'i he Ngaue ma'a' e Ngaahi Famili΄ ko e monu'ia ia 'oku 'ata atu ki he ngaahi famili 'oku 'i ai 'a 'enau fanau'. 'Oku 'i ai 'a e kalasi vahe kehekehe 'e fa pea 'e malava ke ke 'ata atu ki he vahe 'e taha pe lahi hake ai, 'o fakatefito eni mei' he tukunga 'oku 'i ai 'a ho famili'.
IR694	Ea ara teia au Moni Tero Tauturu i te au Ngutuare Tangata Angaanga? (What are Working for Families Tax Credits? - Cook Island Maori translation) Ko te au Moni Tero Tauturu i te Ngutuare Tangata Angaanga, e au tika'anga teia no te au ngutuare tangata e tamariki ta ratou. E a au tu tutaki'anga o teia moni, e tei runga ua i te turanga o toou ngutuare, e rauka'i ia koe i te koi i tetai okotai, me kore ra, tere atu, o teia au tutaki'anga.
IR696	What are Working for Families Tax Credits? (Chinese translation) This is the Chinese version of the Working for Families Tax Credits brochure. Working for Families Tax Credits are an entitlement for families with children. There are four payment types and you may qualify for one or more, depending on your family situation
IR697	He aha oti Nga Tukunga Take o Me Whakaruruhau te Iwi? (What are Working for Families Tax Credits? - Maori translation) He whakawhiwhinga Nga Tukunga Take o Me Whakaruruhau te Iwi ki nga whanau whai tamariki. E wha ona momo utunga, a, tera pea ka pai koe mo te kotahi, neke atu ranei, i runga tonu i nga ahuatanga e pa ana ki to whanau.
IR712	Application for status ruling following amendment Use this form if there has been legislative amendment to the taxation laws applying in a private or product ruling you have applied for and obtained.
IR713	Application for private ruling Use this form to apply for a private ruling on a proposed, current, or completed arrangement. Private rulings are binding only in respect of the arrangement identified in them.
IR714	Application for product ruling Use this form to apply for a product ruling on a proposed, current, or completed arrangement. Product rulings are binding only in respect of the arrangement identified in them.
IR715	Adjudication & Rulings - a guide to binding rulings This booklet is for customers who want to know about binding rulings on tax laws. It explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling.
IR719	Application for a higher maximum pooling value Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value.
IR721	New INFOexpress features for tax agents To support tax simplification changes new features have now been added to our automated phone service, INFOexpress for tax agents.
IR723	Information for salary and wage earners Factsheet with income tax information for salary and wage earners, including personal tax summaries, refunds, summary of earnings and IR3.
IR733	E-File correspondence destination codes List of codes to use when E-Filing correspondence to us.
IR740	Business taxes - an overview A summary sheet with an overview of tax information for businesses.
IR741	Late payment and late filing penalties Read this leaflet to find out more about late payments and late filing penalties, including when they are charged, instalment arrangements and grounds for remission.
IR753	Congratulations on your new baby This guide provides information on parental tax credit and paid parental leave. You may be eligible for one of these entitlements if you're having a baby or adopting a child (under the age of six).
IR770	Notice of proposed adjustment Use this form if you want to change a return you've filed or you disagree with an assessment or decision that we've issued.
IR771	Notice of response Use this form if you want to respond to a notice of proposed adjustment (NOPA) that we have sent out to you.
IR775	Notice to waiver a time bar This notice must be signed and delivered to the Commissioner before the expiry of the relevant 4-year period.
IR777	Disputing a notice of proposed adjustment (NOPA) If we propose to adjust a return you've filed, we'll generally send you a notice of proposed adjustment (NOPA) first. This guide tells you what to do if you receive a NOPA that you disagree with.
IR778	If you disagree with an assessment If you have had your tax return assement sent to you and you do not agree with our assessment, this is a guide to help you dispute it with us through the proper procedures.
IR791	Application to be a tax agent, update your details or cease to be a tax agent Use this form to become a tax agent or agency. If you are setting up as an agency, you will need to complete a separate form for each of the agency's representatives. You can also use this form to update your details, or cease to be a tax agent.
IR793	Existing client changes Use this form to tell us about any changes needed to your client's records.
IR794	Ceasing a client's tax type Use this form to request a tax type to be ceased for a client. You can also ask for the tax type to be delinked from your client list after the cessation has been processed.
IR795	Client linking or delinking Adding or removing a client from your tax agent client list.
IR796	Tax agents' adjustment request form Use this form to request a minor adjustment to your client's account.
IR798	E-File enrolment Use this service to find out about Inland Revenue's electronic filing system for tax agents and to register for E-File.
IR835	More than 6 children A supplement form to the Working for families tax credits registration form (FS1) to use if you are entitled to receive WFFTC for more than six children.
IR836	Shared care details If you are entitled to working for families tax credits under the shared care arrangement for the child/children in your care.
IR837	Family details This form is supplementary to the Working for families tax credits registration form (FS1). Use this supplementary form if you wish to check any entitlement for the tax year ended 2009.
IR851	A new way to work out your provisional tax This brochure tells you about the new ratio option you can use to calculate your provisional tax instalments. It is optional and in addition to our existing standard (uplift) or estimation options that you currently use. The option is available from the start of your 2008-09 tax year and will suit small to medium-sized businesses that have fluctuating income during the year.
IR855	Portfolio investment entity: 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.
IR856	Portfolio investment entity: 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.
IR857	Portfolio investment entity: 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.
IR858	Portfolio investment entity information for non-residents that invest in PIEs This guide contains information for non-residents that invest in portfolio investment entity (PIEs).
IR860	Portfolio investment entity: a guide for PIEs From 1 October 2007, eligible entities can become portfolio investment entities (PIEs). This guide contains information about PIEs including how to become a PIE, cessations, allocation and calculation periods, tax calculations, tax credits and losses, investors and returns.
IR861	Prescribed investor rate This chart provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.
IR880	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. This form also provides information for employees on paid parental leave and who is eligible.
IR881	Paid parental leave transfer to an employee This form is for transferring your paid parental leave payments to your spouse or partner, if they're an employee taking parental leave from their job.
IR886	New Zealand tax residence questionnaire Form to use to let us know you are leaving or have left New Zealand so that we can advise you of your tax residence status and if you have any further New Zealand tax obligations. It also includes the Elect someone to act on your behalf (IR597) form so you can elect someone in New Zealand to act on your behalf.
IR888	Paid parental leave application for a self-employed person This form is for self-employed persons applying for paid parental leave. This form also provides information on what paid parental leave is, who is eligible and how to apply.
IR889	Paid parental leave transfer to a self-employed person Use this form if you want to apply to have your paid parental leave payments transferred to your self-employed spouse or partner.
IR910	PAYE intermediary registration Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.
IR913	PAYE intermediary cessation Form for employers or the PAYE intermediary to use to cease an existing PAYE intermediary arrangement.
IR917	PAYE intermediary employee access Form to use if you are a PAYE intermediary for an employer, and the employees need to access the employer's records.
IR920	Employer linking to PAYE intermediary Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.
KS1	KiwiSaver employee details This form is for employers to enrol eligible employees in KiwiSaver.
KS2	KiwiSaver deduction form This form is for an employee to provide their details to an employer.
KS3	Your introduction to KiwiSaver - employee information pack This pack explains the KiwiSaver savings initiative and the options available to New Zealanders who might want to join.
KS4	KiwiSaver employer guide Explains your role and obligations when implementing KiwiSaver in your workplace.
KS5	Application for withdrawal of initial KiwiSaver contribution on the grounds of significant financial hardship or serious illness This form can be used to apply for a refund of KiwiSaver contributions held by Inland Revenue on the grounds of significant financial hardship or serious illness.
KS6	Contributions holiday request This form is for employees to request a contributions holiday.
KS8	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.
KS9	KiwiSaver for employers This flow diagram provides an overview for employers dealing with KiwiSaver for their employees.
KS10	New employee opt-out request This form is for new employees who are subject to automatic enrolment and want to opt out of KiwiSaver. You can also complete this online.
KS11	Introducing KiwiSaver Provides a summary of the KiwiSaver savings initiative and advises where you can go to get more information.
KS12	Self-employed - your guide to KiwiSaver Provides a summary of the KiwiSaver savings initiative for self-employed people and advises where you can go to get more information.
KS26	He Kupu Whakataki mo te KiwiSaver (Introducing KiwiSaver - Maori translation) He whakarapopoto o te kaupapa penapena o te KiwiSaver, he whakamohio ano ki te wahi hei haere mau e kitea ai etahi atu parongo.
KS27	Fa'alauiloaina o le KiwiSaver (Introducing KiwiSaver - Samoan translation) O loo iai se otootoga o le fuafuaga mo teugatupe a le KiwiSaver, ma faasino ia te oe le itu e te aga'i i ai mo nisi faamatalaga atili.
KS28	Ko hono fakalika atu 'a e (Introducing KiwiSaver - Tongan translation) 'Oku' ne fakamatala'i atu ha poto'i fakahu pa'anga KiwiSaver pea mo ha ngaahi fale'i 'o ha ngaahi feitu'u te ke ma'u ai ha ngaahi fakamatala 'oku toe lahi ange'.
KS29	Tuatua akakitekite no te KiwiSaver (MoniKiwiAkaputu) (Introducing KiwiSaver - Cook Island Maori translation) Te kou poto atu nei teia pepa akakitekite tuatua i te ravenga o te akaputu moni a te KiwiSaver, ma te akamarama atu i te ngai e rauka mai ei ia koe tetai au tuatua akakitekite ke akaou mai no teia.
KS30	Introducing KiwiSaver (Chinese translation) Provides a summary of the KiwiSaver savings initiative and advises where you can go to get more information.
KS31	Introducing KiwiSaver (Korean translation) Provides a summary of the KiwiSaver savings initiative and advises where you can go to get more information.
KS33	KiwiSaver: A guide for children and young people Leaflet providing information about KiwiSaver for children and young people.
KS36	Introducing KiwiSaver (Arabic translation) Provides a summary of the KiwiSaver savings initiative and advises where you can go to get more information.
KS37	Bandhigga KiwiSaver (Introducing KiwiSaver - Somali translation) Provides a summary of the KiwiSaver savings initiative and advises where you can go to get more information.
	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 (Maori 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.
SL3E	Student loan interim repayment estimation The government reviews the student loan repayment threshold each year and normally changes it on 1 April. Complete this form if you wish to re-estimate your interim repayments towards your student loan.
SL5	How to get a student loan and how to pay one back This booklet tells you all the things you need to know about getting a student loan and paying one back. It includes information on who qualifies, how much you can borrow and what your repayment obligations are.

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