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Documents recently published on this website

Date publishedTitle and description
17 August 2017 Getting a lump sum payment
 
17 August 2017 Taxing lump sum or "extra pay" payments
  There are separate calculations for working out tax on lump sum payments from primary and secondary employments.
17 August 2017 Overseas currency rates 2018 - 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.
17 August 2017 Overseas currency rates 2018 - 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.
17 August 2017 CS 17/02 - Tax treatment of backdated remedial payment of holiday pay
  This Commissioner’s Statement provides guidance to employers on how a backdated remedial payment of holiday pay is to be treated for tax purposes. The Statement is concerned only with the tax treatment of the remedial payment and not the calculation of the backdated holiday pay entitlement itself.
17 August 2017 Your obligations with income tax when you cease trading
  Learn about filing a final tax return and your retaining business records when you are winding up a company or closing down a business.
11 August 2017 Specifications for banks
 
10 August 2017 SPS 17/01: Income equalisation deposits and refunds
  This standard practice statement (SPS) sets out the Commissioner's practice in regard to the statutory powers to accept income equalisation deposits for a tax year outside the specified period, and accept refund applications for a tax year outside the specified period.
10 August 2017 Public Rulings work programme
  Towards the end of each financial year, Public Rulings prepares a draft programme of priority work for the following year.
07 August 2017 FIF deemed rate of return set for 2016-17
  The deemed rate of return for taxing foreign investment fund interests is 6.28% for the 2016-17 income year, down from the previous year's rate of 6.77%.
07 August 2017 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.
02 August 2017 Tax seminars and workshops in central Auckland
  Information on tax seminars and workshops being held in central Auckland.
02 August 2017 Taxing activities called schedular payments
  There is a range of activities that are liable for tax on schedular payments. The tax rate differs according to the activity.
21 July 2017 Important AEOI and CRS documents
  You can find guidelines and reports relating to the AEOI and the CRS here.
20 July 2017 Independent earner tax credit
  Independent earner tax credit (IETC) is an entitlement for individuals who earn between $24,000 and $48,000 (after expenses and losses) a year.
18 July 2017 Tax seminars and workshops in Timaru
  Information on tax seminars and workshops being held in Timaru.
14 July 2017 Tax seminars and workshops in Christchurch
  Information on tax seminars and workshops being held in Christchurch.
06 July 2017 Tax seminars and workshops in Masterton
  Information on tax seminars and workshops being held in Masterton.
05 July 2017 Determination CRS 2017/005 - excluded account determination – employee's account in a share purchase scheme (referred to in sections DC 12-DC 15 Income Tax Act 2007)
  Determination CRS 2017/005 - A financial account held by an employee in a share purchase scheme that is referred to in sections DC 12-DC 15 of the Income Tax Act 2007 is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
04 July 2017 Claiming the wine equalisation tax (WET) rebate
  If you are an approved New Zealand participant for the WET rebate and have an excise identification number, find out here how to claim the rebate.
03 July 2017 Payments made to entertainers - your tax responsibilities
  This factsheet is for anyone who hires entertainers on a contract for service. It explains the tax requirements.
03 July 2017 About this site
  This site has been designed to provide easy access to information and tools to help our customers meet their tax responsibilities. There is a help page and site map to help new users become familiar with the site navigation. We are committed to the ongoing development of our site and would appreciate you completing our website survey. Use of our site is subject to terms and conditions which can also be found here.
29 June 2017 Paid parental leave
  Paid parental leave is paid to eligible working parents and adoptive parents when they take parental leave from their job(s) to care for their newborn or adopted child.
29 June 2017 Financial institutions
  Find out what financial institutions are for CRS purposes and what they need to do.
29 June 2017 Deductions from employee share scheme (ESS) benefits
  Deductions from employee share scheme (ESS) benefits
29 June 2017 Taxing payments to volunteers
  Honoraria are payments made for service where the usual custom is that the price is not set. Examples include payments to mayors, chairpersons, and members of local bodies, clubs, societies and organisations.
29 June 2017 AEOI Participating Jurisdictions – New Zealand
  New Zealand’s initial list of participating jurisdictions for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
29 June 2017 Determination CRS 2017/004 – excluded account determination – a Whai Rawa Unit Trust Fund member’s account
  CRS 2017/004 – A member’s account in the Whai Rawa Unit Trust Fund is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994
29 June 2017 Determination CRS 2017/003 – excluded account determination - dormant accounts
  CRS 2017/003 – A dormant account is an excluded account for the period of its dormancy for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994
29 June 2017 CRS glossary
  Automatic Exchange of Information and Common Reporting Standard terms.