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Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

Special income tax rules apply to local authorities.

Taxable income

A local authority must pay income tax on non-dividend income (for example, rent and management fees) received from a:

  • council-controlled organisation (CCO)
  • port company
  • energy company.

Exempt income

For local authorities, this income is exempt:

  • rates received from ratepayers
  • income from core services (like parking fees)
  • dividends received from a CCO, port company or energy company.

Limitations on income tax deductions 

Gifts

Local authorities cannot claim a deduction for charitable or other public-benefit gifts made to donee organisations.

Imputation

Local authorities cannot convert unused imputation credits to a tax loss.

Last updated: 08 Mar 2022
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