Each time we update a form, guide, online service, calculator or worksheet for tax agents it will appear in this list. Please note that this list is automatically generated and will also display a publication as updated even if only a minor change has been made to either the publication or its online instructions.
| Date updated | Title and description |
|---|---|
| 08 February 2012 | PAYE / KiwiSaver calculator |
| Employers and employees can work out how much PAYE should be withheld from wages paid weekly, fortnightly, four-weekly or monthly. | |
| 30 January 2012 | Fast refunds |
| You can use this form to authorise us to directly credit your refunds into your bank account. You can complete it online. | |
| 30 January 2012 | 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. | |
| 26 January 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). | |
| 26 January 2012 | 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. | |
| 25 January 2012 | Non-resident withholding tax (NRWT) rates and country codes |
| This worksheet gives the non-resident withholding tax (NRWT) rates and country codes for countries NZ has a double tax agreement (DTA) with. It also gives the rate to use when there is no DTA, the country of residence is not known, or the non-resident is itinerant. | |
| 20 January 2012 | Disputing an assessment |
| This booklet follows the disputes resolution process from when you first want to dispute an assessment or Inland Revenue decision to what happens after a challenge is resolved in court. | |
| 20 January 2012 | 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. | |
| 19 January 2012 | Overseas currency rates 2012 - rolling 12-month average and mid-month |
| These tables contain the exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a new PDF format. If you are visually impaired, please contact us on 0800 377 774 to obtain the exchange rate that you require. | |
| 13 January 2012 | 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. | |
| 09 January 2012 | Overseas currency rates 2012 - end of month |
| This table contains the end of month exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a new PDF format. If you are visually impaired, please contact us on 0800 377 774 to obtain the exchange rate that you require. | |
| 25 December 2011 | Client linking or delinking |
| Form to use to add or remove a client from your tax agent client list. | |
| 22 December 2011 | 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. | |
| 22 December 2011 | Fringe benefit tax guide |
| A guide to help employers with their fringe benefit tax (FBT) requirements. | |
| 09 December 2011 | 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. | |
| 09 December 2011 | 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. | |
| 07 December 2011 | KiwiSaver employee details |
| This form is for employers to enrol eligible employees in KiwiSaver. | |
| 07 December 2011 | 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. | |
| 07 December 2011 | Contributions holiday request (employee to complete) |
| This form is for employees to request a contributions holiday. | |
| 06 December 2011 | 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. | |
| 06 December 2011 | 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. | |
| 01 December 2011 | 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. | |
| 30 November 2011 | 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. | |
| 28 November 2011 | 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. | |
| 25 November 2011 | 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). | |
| 25 November 2011 | 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). | |
| 23 November 2011 | 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. | |
| 23 November 2011 | 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. | |
| 10 November 2011 | 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. | |
| 03 November 2011 | Choose your RWT deduction rate |
| Use this form to choose the rate that RWT is deducted from your interest. | |
| 26 October 2011 | 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. | |
| 21 October 2011 | 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. |
|
| 21 October 2011 | 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. | |
| 20 October 2011 | Rena grounding - tax information |
| This flyer is for individuals and businesses that've been affected by the Rena grounding. | |
| 20 October 2011 | Approved issuer levy |
| Use this form for paying your approved issuer levy. | |
| 18 October 2011 | Tax relief - extreme events |
| This guide gives information on tax and income assistance available to people affected by extreme events. "Extreme" means as a result of a national or local civil defence emergency and/or a rare occurrence where an event has significant implications to the operating of your business. Examples include snow storms, floods, drought, earthquake or disease affecting livestock or crops. | |
| 14 October 2011 | Retiring allowances and redundancy payments |
| This leaflet explains the rules for taxing lump sum payments for retiring allowances and redundancy payments. | |
| 12 October 2011 | Deemed rate of return method calculation worksheet |
| Information contained in this worksheet will help you calculate your taxable income or loss from your interest in a foreign investment fund, using the deemed rate of return method. | |
| 12 October 2011 | 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". | |
| 12 October 2011 | 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". | |
| 12 October 2011 | 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". | |
| 12 October 2011 | 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. | |
| 07 October 2011 | 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). | |
| 04 October 2011 | Gift duty statement |
| Use this form if you made gifts that total more than $12,000 in any 12-month period. | |
| 04 October 2011 | Redundancy - tax and entitlements |
| This factsheet explains how your redundancy payment will be taxed and how redundancy may affect your entitlements. | |
| 28 September 2011 | 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. | |
| 27 September 2011 | 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). | |
| 27 September 2011 | 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. | |
| 27 September 2011 | 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. | |
| 27 September 2011 | Prescribed investor rate |
| This factsheet provides information about prescribed investor rates (PIR) and shows you what your correct rate should be. |
Date published: 07 Oct 2009
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