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Types of income we need to know about

Income tax

Income tax for individuals
- Adjusting your income for Working for Families and student loans
  - Adjust your income for Working for Families and student loans
  - Types of income we need to know about

You need to tell us about these types of income so your Working for Families entitlement and student loan repayments are correct.

Salary exchanged for private use of a work vehicle
You need to tell us if you agreed to a lower salary in exchange for private use of a company vehicle.
Vouchers and other short-term charge facilities
You may need to tell us if your employer provides you with vouchers or other short-term charge facilities.
Major shareholder in a close company
You may need to tell us about income earned by a company you're a major shareholder of.
Non-locked-in PIE income
You need to tell us if you have certain sorts of income from a portfolio investment entity (PIE).
Certain pensions and annuities
You need to tell us if you have income from certain kinds of pensions and annuities.
Distributions from retirement savings schemes
You need to tell us about income from retirement savings schemes in some situations.
Distributions from superannuation schemes
You may need to tell us about income from superannuation schemes.
Tax-exempt overseas pensions
You may need to include your overseas pension as income for Working for Families and student loans.
Tax-exempt salary or wages
If you get salary or wages that is exempt from tax under certain Acts, you still need to include it as income for Working for Families and student loans.
Other income
If you and your partner or spouse get more than $5,000 per year to help with your living costs, this is treated as income for Working for Families.
Children's passive income
If your dependent child gets more than $500 a year of passive income, you need to include it as income for Working for Families.
Non-resident spouse or partner's income
If your spouse or partner is not a New Zealand tax resident, you'll need to tell us about their worldwide income for Working for Families.
Distributions from a trust that are not beneficiary income
You need to tell us if you get any distributions from a trust that are not beneficiary income.
Non-resident borrowers overseas income
If you're a non-resident student loan borrower, in certain circumstances you need to tell us about your worldwide income.
Losses
If you have losses, these will not reduce your income for Working for Families or student loans.
Settlor's attributable trustee income
If you're the settlor of a trust, you may need to tell us about trustee income that is not distributed as beneficiary income.
Attributable fringe benefits
If you're a shareholder-employee of a company, you may need to tell us about the fringe benefits and tax paid by the company.
Main income equalisation scheme deposits
If you've made a deposit into the main income equalisation scheme, the amount is still treated as income for Working for Families and student loans.
Main income equalisation scheme refunds
If you get a refund from the main income equalisation scheme, this will usually be left out when we calculate your Working for Families and student loan.
Retirement savings schemes contributions
If you've included contributions from a retirement savings scheme in your IR3, you can leave it out of your income for Working for Families or student loan.
Income from a retirement savings or superannuation scheme PIE
You may not need to include this sort of income when working out your Working for Families and student loan.
Depreciation recovered on sale of a building
You may need to adjust your income for Working for Families and student loans if you sold a building you'd claimed depreciation on or before 2004.

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