Income tax for businesses and organisations

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Types of business income Business income can cover anything from selling goods online to investing overseas to running a large company. How your income is taxed depends on what kind of income it is.
Types of business expenses If you're in business, you can claim different types of expenses against your income.
Buying or selling a business Common tax issues to consider when you buy or sell a business.
Income equalisation schemes Eligible types of businesses can spread their gross income from year to year under the income equalisation and environmental restoration schemes.
Balance dates A balance date is the last day of an accounting year. Most businesses have a balance date of 31 March.
Tax rates for businesses Businesses and organisations pay income tax on their profit.
Income tax for companies Imputation credits, losses and filing for different sorts of companies.
Income tax for partnerships Partnerships do not pay income tax on their profits. Instead the profit or loss is shared between the partners.
Income tax and GST for not-for-profits Not-for-profit organisations' income is treated differently depending on what kind of income it is.
Income tax for Maori authorities Māori authorities need to keep track of all payments they make to their members, and the tax paid on those payments.
Income tax for registered superannuation funds
All superannuation funds registered with the Financial Markets Authority must file an IR44 return.

Tāke moni whiwhi mā ngā pakihi me ngā whakahaere Income tax for businesses and organisations