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Clubs or societies income tax return notes 2018 IR9N

Use for the period 1 April 2017 to 31 March 2018

All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income.

Use these notes to help you complete the Income tax return: Clubs or societies 2018 IR9.

For more information about completing your return go to our Clubs or societies return guide 2018 IR9G.

Certificate of exemption from resident withholding tax (RWT)

If your organisation holds a certficate of exemption from RWT on interest and dividends, this doesn't mean your income is exempt income.