Changes to provisional tax for the 2011 income year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability in your 2010 IR3.

Changes to provisional tax for the 2011 year

Tax rate changes announced in the 2010 Budget have affected the provisional tax calculations for the 2011 income year.

Please refer to this worksheet to help you recalculate your standard provisional tax liability with your 2010 IR3NR.

Working for Families Tax Credits registration form 2012

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.

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

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

Goods and services tax (GST) return

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

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

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

Goods and services tax (GST) and provisional tax return

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

GST transitional return

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

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

GST transitional and provisional tax return

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

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

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

GST rate change guide

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

Completing your GST transitional return

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

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.

Example of a student loan statement prior to 24 March 2010

This example of a statement dated prior to 24 March 2010 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.

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.

Inland Revenue's 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 rules operate.

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.

Individual tax return 2011

Use this form to complete your individual tax return. This is for the 2011 year.

Individual tax return for use by tax agents 2011

Form for tax agents or tax agencies to use to complete their client's 2011 personal tax return.

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.

Farming income

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

Individual income tax return guide 2011

This guide helps you fill in your IR3 return for the 2011 year.

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.

Income tax return: Non-resident individual taxpayers 2010

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2009 to 31 March 2010.

Income tax return: Non-resident individual taxpayers 2011

Return to use if you have not been personally present in New Zealand and have earned income from New Zealand sources from 1 April 2010 to 31 March 2011.

Non-resident income tax return guide 2011

This guide helps you fill in your IR3NR return for the 2011 tax year.

Rental income schedule

The form to complete for each property you rent out. You can complete it online if you file your IR3 return online.

Income tax return: Companies 2011

Complete this return if you are a company and you need to file an IR4 tax return for the year 2011 (1 April 2010 to 31 March 2011).

FDP (foreign dividend payment) account return 2010

This return is used to declare your company's foreign dividend payments for the 2010 income year.

FDP (foreign dividend payment) account return 2011

This return is used to declare your company's foreign dividend payments for the 2011 income year.

FDP (foreign dividend payment) return

Use this return if you are a New Zealand resident company receiving dividends from foreign companies. Anyone other than a company receiving dividends from foreign companies must include them in their income tax return. You can complete this form online.

Company tax return guide 2011

This guide is to help you complete your 2011 income tax, annual imputation and FDP (foreign dividend payment) account returns.

Annual imputation return including FDP account return 2011

This form is used to file the company's imputation return separately from your income tax return.

Annual imputation return guide 2011

This guide is to help you complete the 2011 IR4J imputation return and FDP (foreign dividend payment) account return.

Resident withholding tax

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 - instead use an IR17P.

Qualifying company election tax (QCET) return

Use this form to make a QCET return and payment. Please complete and send it to Inland Revenue even if there is no amount payable.

Company shareholders' details 2011

This form is for details of the 2011 shareholders, directors or relatives, and the associated company's IRD number.

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.

Income tax return: Estate or trust 2011

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

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) .

Estate or trust income tax return guide 2011

This guide will help administrators of estates and trusts fill in their Income tax return: estate or trust (IR6) for the period 1 April 2010 to 31 March 2011.

Income tax return: Partnerships 2011

This return records the income details for your partnership for the period 1 April 2010 to 31 March 2011.

Partnership return guide 2011

This guide has information about how to file the IR7 for 2011.

Partnership details

This form is for recording partnership details and is attached to the IR7 on completion.

Income tax return: Māori authorities 2010

Use this return to file your Māori authority yearly income and expenses information for the 2010 (1 April 2009 to 31 March 2010) income year.

Income tax return: Māori authorities 2011

Use this return to file your Māori authority yearly income and expenses information for the 2011 (1 April 2010 to 31 March 2011) income year.

FDP (foreign dividend payment) account return - Māori authorities 2011

This return is used to declare your Māori authority's foreign dividend payments.

Māori authorities' tax return/Annual Māori authorities' credit account return guide 2010

Use this guide to help you complete the Income tax return: Māori authorities (IR8) 2010.

Māori authorities' tax return/Annual Māori authorities' credit account return guide 2011

Use this guide to help you complete the Income tax return: Māori authorities (IR8) 2011.

Annual Māori authority credit account return including foreign dividend payment (FDP) account return 2010

This form is used to file the Māori authority credit account returns separately from your income tax return.

Annual Māori authority credit account return including foreign dividend payment (FDP) account return 2011

This form is used to file the Māori authority credit account returns separately from your income tax return.

Income tax return: Clubs or societies 2010

Use this return to file your club or society yearly income and expenses information for the 2010 income year, from 1 April 2009 to 31 March 2010.

Income tax return: Clubs or societies 2011

Use this return to file your club or society yearly income and expenses information for the 2011 income year, from 1 April 2010 to 31 March 2011.

Clubs or societies return guide 2010

All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income.

If your organisation has a certificate of exemption from RWT (resident withholding tax) on interest and dividends this does not mean your income is exempt income.

Use this guide to help in completing the 2010 IR9 return.

Clubs or societies return guide 2011

All New Zealand clubs and societies must file a tax return each year unless they drive only exempt income. If your organisation has a certificate of exemption from RWT (resident withholding tax) on interest and dividends this does not mean your income is exempt income. Use this guide to help in completing the 2011 IR9 return.

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.

Extension of time (EOT) arrangements 2010-2011

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 2010 income tax returns up to, but not beyond, 31 March 2011.

Accounts information

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for themlater.

Accounts information for use by tax agents

Form to use to prepare account information to be returned, eliminating the need for returning full financial records.

IR10 guide

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.

RWT withholding certificate 2010

You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.

RWT withholding certificate

You must complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.

RWT on interest

Use this form for paying your RWT.

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 you 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.

Resident withholding tax deduction certificate for specified dividends / Māori authority distributions only

Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Māori authority distributions to.

RWT on specified dividends/Māori 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.

Resident withholding tax (RWT) reconciliation statement 2010

This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2010.

Resident withholding tax (RWT) reconciliation statement 2011

This form reconciles all specified dividends/Māori authority distributions and RWT paid for the year to 31 March 2011.

Resident withholding tax (RWT) reconciliation statement 2010

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2010.

Resident withholding tax (RWT) reconciliation statement 2011

This form reconciles all dividends/Māori authority distributions and RWT paid by agents and trustees for the year to 31 March 2011.

How to tell if you need a special tax code

If the standard tax codes (for example, "M", "S", "SH" or "ST") or the rate of tax on schedular payments won't deduct the right amount of tax, a special tax code for your deductions could help you.

Statement of financial position

Complete this form if you're a salary or wage earner or a beneficiary, and you're having or expecting to have difficulties in meeting your repayment responsibility. For example, if you're planning on travelling overseas.

Income tax return: Registered superannuation funds 2010

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 2010 (IR44G) for further information.

Income tax return: Registered superannuation funds 2011

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 2011 (IR44G) for further information.

Group investment fund return

Return for filing details of the taxable income for a group investment fund.

Registered superannuation funds' return guide 2010

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

Registered superannuation funds' return guide 2011

All superannuation funds registered with the Government Actuary must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.

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.

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.

Approved issuer levy

Use this form for paying your approved issuer levy.

NRWT (non-resident withholding tax)

Use this form for paying your NRWT deducted to us.

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.

NRWT reconciliation statement guide 2011

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

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.

Leaving New Zealand and filing a tax return

This factsheet tells you what to do if you’re leaving New Zealand and want to file a tax return before the end of the tax year.

Information for marae

This factsheet tells marae how to treat payments of money or payments in kind for tax purposes. It will also help you decide if your marae needs to register as a charity or needs to complete a tax return.

Redundancy - tax and entitlements

This factsheet explains how your redundancy payment will be taxed and how redundancy may affect your entitlements.

Child support formula assessment application

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

Registration of a voluntary agreement or court order for child support

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

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

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

Estimate of income for child support assessment - 2012

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

Application for exemption from child support payments

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

Persons under 16 years exemption - application

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

Victim of sexual offence exemption from child support payments - application

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

Acknowledgment of paternity for child support

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

Cancelling your child support

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

Changes to a voluntary agreement

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

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

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

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

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

Cancellation of income estimation for child support

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

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

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

Change of circumstances

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

Notice of objection - child support

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

Child support shared care questionnaire 2011

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

Child support shared care questionnaire 2012

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

Child support shared care questionnaire 2013

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

Automatic payment authority for child support

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

Change of bank account for child support payments

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

Authorisation not to collect child support, domestic maintenance or penalties

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

Child support - repayment of arrears

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

Child support payment slip

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

Tax guide for the taxi and shuttle industries

This factsheet is to help those in the taxi and shuttle industry understand their tax entitlements and obligations. It covers getting started and ongoing tax requirements.

Adverse event income equalisation deposit

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

Elect someone to make child support enquiries on your behalf

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

Hospital patients 2012

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

Child support - estimating your income

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

Income equalisation deposit/refund form

This form includes all the information required to make a deposit to the income equalisation scheme, or to request a refund from the income equalisation scheme.

Child support administrative review - statement of financial position

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

Gaming machine duty

When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.

Gaming machine duty application for registration

This service is to register gaming machines in your organisation.

Relationship property dispositions

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

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

Application to apply for a temporary licence to print cheques.

Monthly return for licensed printers of cheques

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

Commuted duty on cheques and other bills of exchange

If you are an authorised bank you must commute the duty on cheques issued to your customers quarterly.

Gift duty

Gift duty is a charge on any gifts made before 1 October 2011, over a certain value that one person makes to another. The person who gives the gift should pay any gift duty required. If they don’t, the person receiving the gift is liable for any gift duty payable and they may recover the amount paid from the giver.

Gift duty - a guide for legal and tax practitioners

An explanation of gift duty for tax and legal practitioners who are filling in gift statements on behalf of their clients. This guide also includes references to case law and legislation around gift duty.

Gift duty statement

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

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

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

Working for Families Tax Credits registration pack

This pack explains how to register for Working for Families Tax Credits payments. The forms listed in the guide that you will need to fill out are on the website under "Forms and guides".

Working and raising a family?

A guide explaining what sort of Working for Families Tax Credits you are entitled to and how to get them if you have dependent children aged 18 or younger.

Tax directions - Information to help your business

This brochure gives you an overview of GST (goods and services tax).

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.

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.

Student loans - going overseas

Read this factsheet to find out how to manage your student loan if you're going overseas for any length of time. It also has some general information about repaying your loan and the services we offer.

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.

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.

Imputation and the company tax rate change fact sheet

A factsheet for New Zealand companies, supplementing the Imputation guide (IR274) until 31 March 2013

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.

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.

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.

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.

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.

Charitable and donee organisations

Charitable and donee organisations have a number of tax obligations. This guide explains these obligations and where you can find further information. Read about the taxes your organisation will have to deal with; what tax exemptions are available; the criteria an organisation must meet to get an exemption; and the different types of income and whether it's liable for income tax and GST.

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.

Overseas private pensions

This guide explains the tax obligations for people with an interest in a private superannuation scheme or life insurance annuity policy outside New Zealand. New Zealand tax residents with an interest in an overseas scheme or policy may have to include income from it in their New Zealand tax return.

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.

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.

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).

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).

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.

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.

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 2005.

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 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005.

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.

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.

Imputation

This guide has a general explanation of how the imputation system works and a basic explanation of a Māori authority credit. It explains the ICA (imputation credit account), the special imputation rules relating to cooperative companies, how shareholders are taxed for dividends they receive, and the impact on the income of an overseas shareholder.

Retiring allowances and redundancy payments

This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments.

Payments and gifts in the Māori community

This factsheet explains the tax treatment of payments or gifts made in the Māori community for the purposes of income tax, GST and employing staff.

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.

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 be if you have omitted some income from your return or incorrectly claimed expenses . Anyone can make a voluntary disclosure - salary or wage earners, individuals, businesses, trusts and employers.

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 be if you have omitted some income from your return or incorrectly claimed expenses . Anyone can make a voluntary disclosure - salary or wage earners, individuals, businesses, trusts and employers.

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.

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.

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.

Māori community officer service

This pamphlet provides information on how your Māori community officer can help you and how to contact them.

Trusts and estates income tax rules

An explanation of how estates and trusts are taxed.

Provisional tax guide

This guide tells you what provisional tax is, and how and when it must be paid.

NRWT ( 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.

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.

Visitor's tax guide

This guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

Taxes and duties guide

An introduction to New Zealand's tax system and the different types of taxes collected in New Zealand.

Inland Revenue audits guide

A guide to our audits for business people and investors.

Computer-assisted audits

A guide to computer-assisted audits for business people and investors.

Schedule of beneficiary's estate or trust income

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-qualifying trust.

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).

Provisional tax estimation

Use this form to estimate or re-estimate your provisional tax. This service can be completed online.

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.

I have bought and resold a property at a profit. Do I have to pay tax?

This guide tells you how to work out if you should pay tax on a property sale. If you require further information we recommend you talk to a tax advisor or an accountant.

This guide isn’t intended for builders, developers or dealers.

Business cessation

Businesses that officially cease trading can use this form to finalise their taxable liabilities for GST and employer taxes. In most cases it will be quicker to cease your business over the phone. If you've filed your final GST return, just call us on 0800 377 774. If not, file your final return, wait a few days then email us using your secure online services account or call us on 0800 377 774.

Provisional tax - quick reference summary sheet

A quick reference guide to provisional tax and how and when it must be paid.

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.

Tax help

A leaflet outlining our services for businesses and non-profit organisations.

Smart business

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.

Employer obligations - quick reference summary sheet

A summary sheet briefly explaining your obligations as an employer.

Record keeping

A summary sheet outlining the legal and business reasons for good record keeping if you are in business.

GST - Smart business quick reference summary sheet

A summary sheet explaining GST.

Income tax - quick reference summary sheet

A summary sheet explaining income tax for businesses.

Tax code declaration

Form for employees to complete when starting their job or changing their tax code.

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.

First-time employer's guide

Explains the tax responsibilities of being an employer when you are taking on staff for the first time.

Employer registration

You can use this form to register as an employer. You can also do this online.

Employer's guide

This guide explains the tax responsibilities of anyone who employs staff.

Self-employed or an employee?

Leaflet outlining the difference between a self-employed person and an employee.

Weekly and fortnightly PAYE deduction tables 2011

This guide lists the PAYE tables for pay periods between 1 October 2010 and 31 March 2011.

Weekly and fortnightly PAYE deduction tables 2011

Tax tables for pay periods ending on or after 1 April 2010 until 30 September 2010.

Note: new tax tables apply for pay periods ending on or after 1 October 2010.

Weekly and fortnightly PAYE deduction tables 2012

Tax tables for pay periods ending on or after 1 April 2011 until 31 March 2012.

Four-weekly and monthly PAYE deduction tables 2011

This guide lists the PAYE tables for pay periods between 1 October 2010 and 31 March 2011.

Four-weekly and monthly PAYE deduction tables 2011

Tax tables for pay periods between 1 April 2010 and 30 September 2010.

Note: new tax tables apply for pay periods ending on or after 1 October 2010.

Four-weekly and monthly PAYE deduction tables 2012

Tax tables for pay periods between 1 April 2011 and 31 March 2012.

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.

Employer monthly schedule

Form to list your employees' deductions details.

Employer monthly schedule supplementary

Supplementary form to list your employees' deductions details.

Customer self-service calling aid

Use this guide to help you with questions you may have about using our automated self-service line, or if you want more information about the services available.

IR56 taxpayer's handbook

This booklet explains the tax responsibilities for people who pay their own PAYE tax.

Tax agents' self-service calling aid

This calling aid is designed to help you use our automated self-service line. It is specifically for tax agents and outlines the services available to them.

IR56 taxpayer registration

Form to use to register as an IR56 taxpayer.

GST registration

Complete this form if you need to register your business for GST (goods and services tax). You can also do it online.

GST - do you need to register?

This factsheet will help you decide if you need to be registered for GST and provides guidance on completing the registration form.

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.

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.

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.

Model cashbook

An example of a cashbook when you use a payment basis to calculate your GST.

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.

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.

Approved issuer levy guide

This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax (NRWT).

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.

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.

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.

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.

Branch equivalent tax account return for companies

A branch equivalent tax account (BETA) is a memorandum account used to prevent double taxation of income.

Fringe benefit tax guide

A guide to help employers with their fringe benefit tax (FBT) requirements.

Fringe benefit tax quarterly return

This return is for employers who file quarterly FBT returns.

Fringe benefit ordinary employee annual tax return

This return is for employers (including companies) who file annually covering the period 1 April to 31 March.

Fringe benefit tax return guide 2011

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.

Declaration of an amalgamation

This form should be completed to tell us about an amalgamation. It must be completed by a representative of the company or building society resulting from the amalgamation.

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.

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.

Qualifying companies

This booklet is a complete guide to everything you need to know about qualifying company tax law. A qualifying company maintains its company structure but receives the taxation benefits of a partnership and the shareholders will be personally liable for any income tax not paid by the company.

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.

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.

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.

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.

Interest in 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.

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.

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 disclosure 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. For more information and to calculate your foreign investment fund income using the deemed rate of return method, use the IR443A deemed rate of return worksheet (under "Work it out") and use that information to complete this disclosure.

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).

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".

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".

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".

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.

Application for exemption from resident withholding tax (RWT) on interest and dividends

Form to use to apply for a certificate of exemption from resident withholding tax (RWT).

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.

Choose your RWT deduction rate

Use this form to choose the rate that RWT is deducted from your interest.

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.

Settlors of trusts disclosure

Use this form to disclose a settlement of a trust.

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.

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.

Application for an administrative review

An application to have the amount of formula assessed child support you pay or receive reviewed under one or more of ten qualifying grounds.

Ground 5 - high cost of contact worksheet

This is a supplementary form to the Application for an administrative review (IR470) when the high cost of access is one of the grounds for your application.

Application for an exemption review

An application for a review if the paying parent you receive child support from has been granted an exemption from making child support payments.

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.

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.

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.

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.

Māori authority election

Use this form if you are an existing Māori authority or you wish to elect to be classified as a Maori authority. You can also complete this online.

Tax sparing disclosure return

This return is for the disclosure of tax sparing credits claimed under double tax agreements.

Māori authorities

This guide outlines the tax rules that apply to Māori authorities.

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.

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.

Election to form a consolidated group

This form can be used when a number of companies form a consolidated group for tax purposes.

Consolidated groups

This service can be used to make a number of elections within a consolidated group.

About Working for Families Tax Credits

This guide tells you what to do if you receive a Working for Families Tax Credits - will you get the right amount? letter.

Understanding your summary of earnings

Factsheet to help you to understand the summary of earnings (IR514) form.

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.

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.

What you need to know about personal tax summaries

This is a factsheet about personal tax summaries.

Redundancy tax credit

Complete this form to claim a redundancy tax credit.

Tax credits donations, childcare and housekeeper payments

This is a factsheet about claiming a tax credit for donations, childcare and housekeeper payments.

Tax credit 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.

GST plus - Working out specific GST issues

This guide is for businesses and organisations that charge GST and need information for more complex or less common GST issues. It looks at how to deal with GST adjustments, exempt supplies, zero-rated supplies and special supplies.

Debt options

This guide describes your options if you owe amounts to Inland Revenue.

Making payments

This guide tells you how to make trouble-free payments to Inland Revenue, including the different payment methods, the information we need from you and when to pay. It also tells you about making electronic payments from anywhere in the world, and how to set up payments so you don’t get into debt.

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.

Fast refunds

You can use this form to authorise us to directly credit your refunds into your bank account. You can complete it online.

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.

Twelve month cash flow forecast

Complete this form with information when you wish to apply for relief from debt for your business so we can assess your situation.

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.

IRD number application - individual

Form to complete to get an individual IRD number.

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.

IRD number application - non-individual

You can complete this form to get an IRD number for your organisation.

Elect someone to act on your behalf

Complete this form if you want someone to act on your behalf with Inland Revenue.

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.

Foreign trust disclosure

Use this disclosure form if you administer a foreign trust.

Inland Revenue's Charter (Māori version)

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. Read the English language version.

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. Read the Māori language version.

Statutory declaration in support of application for refund (deceased person)

When a person is deceased there may be a refund owing on their taxes.

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.

Note: The GST rate of 15% will apply to ALL payments and returns received by Inland Revenue after 1 October 2010.

Rena grounding - tax information

This flyer is for individuals and businesses that've been affected by the Rena grounding.

Are you getting your fair share of cash for scrap?

This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.

What are Working for Family Tax Credits?

This factsheet briefly explains what Working for Families Tax Credits are and how to apply for them.

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.

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'.

He aha oti Nga Tukunga Take o Me Whakaruruhau te Iwi?

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.

Application for status ruling

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.

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.

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.

Binding rulings

This guide tells you what binding rulings are and the process for applying for one. It also gives some detail about when we can and can’t give rulings.

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.

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 individual tax return (IR3).

E-File correspondence destination codes

List of codes to use when E-Filing correspondence to us.

Business taxes - an overview

A summary sheet with an overview of tax information for businesses.

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.

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).

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.

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.

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.

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.

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.

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.

Existing client changes

Use this form to tell us about any changes needed to your client's records.

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.

Client linking or delinking

Form to use to add or remove a client from your tax agent client list.

Tax agents' adjustment request form

Use this form to request a minor adjustment to your client's account.

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.

More than six 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.

Shared care details

Form to use if you are entitled to Working for Families Tax Credits under the shared care arrangement for the child/ren in your care.

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 2010.

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.

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.

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.

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.

Information for non-residents 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 non-residents who invest in portfolio investment entities (PIEs).

Portfolio investment entity: a guide for PIEs

This guide provides information for entities that are looking to become a PIE and for existing PIEs.

Prescribed investor rate

This factsheet provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.

Look-through company election

You can use this form to elect to be a look-through company (LTC). To find out more about look-through companies please see our look-through companies (IR879) booklet.

Qualifying companies - changes

This factsheet is for qualifying companies (QCs) and loss-attributing qualifying companies (LAQCs). It explains the changes to the QC and LAQC rules, and the options for existing QCs and LAQCs to transition into a different tax structure.

Look-through companies

This is a complete guide to the look-through company (LTC) rules. An LTC maintains its company structure but the company is "looked through" for income tax purposes. LTC shareholders, while being able to offset the LTC's losses against any other income, are also liable for income tax on its profits.

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. It also provides information on paid parental leave and who is eligible.

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.

New Zealand tax residence questionnaire

Form to use to tell us you are leaving, or have left New Zealand so we can tell you your tax residence status and if you have any further New Zealand tax obligations. It also includes the IR597 form you can use to elect someone in New Zealand to act on your behalf.

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.

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.

Revocation of look-through company election

You can use this form to revoke a look-through company (LTC) election. To find out more about look-through companies please see our Look-through companies (IR879) booklet.

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.

PAYE intermediary cessation

Form for employers or the PAYE intermediary to use to cease an existing PAYE intermediary arrangement.

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.

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.

KiwiSaver employee details

This form is for employers to enrol eligible employees in KiwiSaver.

KiwiSaver deduction form

This form is for an employee to provide their details to an employer.

Your introduction to KiwiSaver - employee information

This factsheet explains the KiwiSaver savings initiative and the options available to New Zealanders who might want to join.

KiwiSaver employer guide

Explains your role and obligations when implementing KiwiSaver in your workplace.

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.

Contributions holiday request (employee to complete)

This form is for employees to request a contributions holiday.

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.

KiwiSaver for employers

This flow diagram provides an overview for employers dealing with KiwiSaver for their employees.

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.

Introducing KiwiSaver

Provides a summary of the KiwiSaver savings initiative and advises where you can go to get more information.

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.

KiwiSaver: A guide for children and young people

Leaflet providing information about KiwiSaver for children and young people.

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 (Māori 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.

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.

What's in a student loan?

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.