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Tax agents
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Tax technical information

Find out about technical or legislative tax information for tax agents. For more general information see the "Technical tax area" on the right hand side of this page.

Tax relief - extreme weather

Find out about the tax relief and income assistance available to people affected by extreme weather.

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Income equalisation scheme

Find out how farmers, fishers and foresters who are eligible taxpayers can even out fluctuations in income by spreading their gross income from year to year.

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Credit transfers

Find the rules applying to credit transfers, specific instructions and useful resources for determining effective transfer dates.

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Tax pooling

Tax pooling has been introduced to reduce taxpayers' concerns and costs in calculating their provisional tax and exposure to use-of-money interest (UOMI).

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Foreign investment funds (FIF)

Investors who have certain types of overseas investments may have foreign investment fund (FIF) income. Find out if this changes applies to you.

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Software issues relating to foreign investment fund (FIF) rules

Find out about FIF income software issues when preparing income tax returns where a client has FIF income, FTC and ICA.

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Common Reporting Standard (CRS)

Find out about the global CRS for the AEOI. This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.

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Excess imputation credits

Excess imputation credits received by individuals, unincorporated clubs and societies must be carried forward instead of converted to a deemed loss.

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Foreign Account Tax Compliance Act (FATCA)

Read about the Foreign Account Tax Compliance Act (FATCA)

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