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Documents recently published on this website

Date publishedTitle and description
10 April 2019 Tax seminars and workshops in Wellington
  Information on tax seminars and workshops being held in Wellington.
09 April 2019 Minimum family tax credit threshold rises for the 2019-20 tax year
  The household income threshold for the minimum family tax credit (“MFTC”), which guarantees eligible low-income families a minimum level of after-tax income, rises from $26,156 to $26,572 per year, on 1 April 2019..
05 April 2019 RWT (resident withholding tax)
  All information about RWT (Resident withholding tax). The RWT rates for interest are changing from 1 April 2010.
05 April 2019 Franklin, Hauraki and Thames-Coromandel storm impacts
  We're aware that the recent storms may cause financial issues for farmers and understand it is likely to affect income for the 2017 and 2018 income tax years.
05 April 2019 Child expenditure table - for 2020 child support year
  Read the child expenditure table.
05 April 2019 Tax seminars and workshops in Christchurch
  Information on tax seminars and workshops being held in Christchurch.
04 April 2019 Working owners in a look-through company
  Unlike an ordinary company, an LTC can't distribute shareholder salary to its owners. All income and expenses are looked through to shareholders based on their effective look-through interest.
04 April 2019 Shareholding changes within a look-through company
  A change of shareholding does not automatically mean a company stops being an company's LTC.
04 April 2019 Company losses incurred before becoming a look-through company
  When a company becomes an LTC, any losses carried forward from the income years before the company became an LTC are cancelled and can't be carried forward. These losses can't be used by the LTC and are no longer available to the company.
04 April 2019 Provisional tax payments for ratio option customers and GST returns and payments due
  The third instalment of provisional tax is due on 28 October for people who have a March balance date and use the ratio option to calculate their provisional tax payments. GST returns and payments due for the period ended September.
04 April 2019 Non-resident withholding tax (NRWT) payers
  Information for people who pay NRWT.
04 April 2019 Accounting for look-through company income/deductions
  Income, expenses, tax credits, gains and losses from the LTC's activities are passed through to the owner of an LTC, in proportion to the owner's effective look-through interest.
04 April 2019 Estimating your income when you live overseas
  You'll make your estimate in the currency in which you expect to earn it and we'll convert it to New Zealand dollars.
04 April 2019 Employer superannuation contribution tax (ESCT)
  Employer superannuation contribution tax (ESCT) is deducted from the employer contributions paid to the employee's KiwiSaver or superannuation account.
04 April 2019 Changes in your business
  Find out what to do if you're planning on ceasing being an employer (temporarily or permanently), or ceasing your business.
04 April 2019 Determination CRS 2019/010 - Community trust – Non-reporting financial institution determination
  Determination CRS 2019/010 - A type of Community Trust, that comes within the scope of this determination, is a non-reporting financial institution for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
04 April 2019 Determination CRS 2019/009 - excluded account determination for i-Select Superannuation Scheme ROPS member’s account.
  Determination CRS 2019/009 – A member’s ROPS account in the i-Select scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
04 April 2019 Overseas currency rates 2019 - 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 PDF format.
04 April 2019 Overseas currency rates 2019 - 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 PDF format.
04 April 2019 Deductions from employee share scheme (ESS) benefits
  Deductions from employee share scheme (ESS) benefits
03 April 2019 Christchurch terror attack – support for customers
  We've set up a support line for customers affected by the terror attacks in Christchurch.
03 April 2019 Types of business income tax returns
  Different types of income tax returns for different businesses.
02 April 2019 Privacy policy
  Our privacy policy explains what personal information we collect, your rights in relation to the personal information we hold, who can access your personal information, how long we will keep it, and how you can contact us if you have queries or concerns about our privacy policy.
01 April 2019 When to make your payments
  Due dates for payments are on your return or statement. You can create a personalised calendar to remind you of your due dates.
01 April 2019 SPS 19/02: Voluntary disclosures
  SPS 19/02 sets out the factors that the Commissioner will consider when forming an opinion as to whether a taxpayer has made a full voluntary disclosure of all the details of a tax shortfall.
29 March 2019 The role of KiwiSaver scheme providers
  KiwiSaver scheme providers, among other things, administer KiwiSaver schemes, invest members' contributions, work with Inland Revenue, and have the primary relationship with members.
29 March 2019 Working with Inland Revenue
  KiwiSaver contributions will need to be deducted and sent on to Inland Revenue through the PAYE system.
29 March 2019 Veterans and income
  Existing recipients of New Zealand Defence Force (NZDF) entitlements will have the option of remaining on the Veteran’s Pension or moving to the entitlements under the new legislation.
29 March 2019 Screen production industry glossary
  Glossary of terms used relating to the screen production industry including double tax agreement, enduring relationship, non-resident and more.
29 March 2019 Student loans when you're receiving New Zealand Super or Veteran's Pension
  If you have a student loan, you still have to make repayments towards this.