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Documents numbered between 200 and 299

Number Title and summary
IR200

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".

IR200

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".

IR201

IR201 - WFF Working and raising a family guide 2018. 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.

IR201

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.

IR215

A form for Working for Families Tax Credits entitlement.

IR219

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.

IR223

Key information on interest, repayment obligations and managing your loan while overseas

IR224

Find out when you need to start making repayments on your student loan, how to make repayments, and the benefit of paying your loan back faster.

IR228

This factsheet lets you know what you need to do to make sure your student loan repayments are correct. If you live in Niue, the Cook Islands, Tokelau or Ross Dependency, you might be eligible to stay interest free.

ir235

A quick reference guide to GST and provisional tax that shows you how and when they must be paid.

IR238

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.

IR240

This guide explains why we charge penalties and interest. It also tells you about the different types of penalties and interest and how to avoid them.

IR249

This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you're running individually or with a group.

IR252

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.

IR253

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.

ir255

This guide explains the tax obligations of charitable and donee organisations. Read about the taxes your organisation will have, tax exemptions available, criteria to get an exemption, the different types of income and whether it's liable for tax and GST.

IR256

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.

IR257

This guide contains information on the taxation of foreign superannuation lump sums and overseas pensions.

IR258

If you're a New Zealand tax resident, generally you'll 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.

IR260

This guide explains how depreciation works and the methods available for calculating depreciation, general depreciation rates, assets, adjustments and disposals.

IR260A

Use this form to apply for a provisional depreciation rate. You can find the rates to calculate depreciation for assets acquired since 1996 in our booklet General depreciation rates (IR265).

IR260B

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).

IR261

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.

IR264

This guide explains the tax rules for people who own rental property. It's meant for people who own one or two rental properties only. If you have several rental properties or you're a commercial operator, we recommend you use a tax advisor or accountant.

IR265

Find out general and provisional depreciation rates. These include both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005.

IR267

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.

IR268

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.

IR271

Use this worksheet to estimate how much your Working for Families Tax Credits entitlement might be.

IR271

Use this worksheet to estimate how much your Working for Families Tax Credits entitlement might be.

IR271

Check what type of working for families tax credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2013.

IR271

Check what type of working for families tax credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2014.

IR271

Check what type of working for families tax credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2015.

IR271

Check what type of Working for Families Tax Credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2016.

IR271

Check what type of Working for Families Tax Credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2017.

IR272

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.

IR274

This guide explains the full technical details of imputation in New Zealand. Imputation affects companies and their shareholders.

IR278

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.

IR280

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.

IR281

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.

IR281P

Use this IR281P Voluntary disclosure form if you think you should have paid tax on the sale of a property but didn't.

IR282

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

ir283

This guide is for people who pay interest under the 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.

IR284

RWT is deducted from interest on money lent as well as on dividends. This guide deals only with RWT on dividends you pay your shareholders.

IR288

This guide explains how estates and trusts are taxed.

IR289

Provisional tax is a way of spreading your tax payments throughout the year. This guide tells you how to calculate your provisional tax and when and how to pay it.

IR291

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

IR292

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

IR294

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.

IR295

This guide explains the different kinds of taxes we collect in New Zealand. It is written mainly for new residents and potential immigrants to New Zealand.

IR296

IR296 Private operators form

IR297

A guide to our audits for business people and investors.

IR297a

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