Skip to main content

From 1 April 2020, the reporting requirements for investment income are changing.

Information requirements

If you make taxable distributions you need to send us the following information after each payment period:

  • the name, IRD number and contact address of the authority
  • the date the distribution is made
  • the total amount of distributions made
  • the total amount of tax withheld
  • the total amount of Māori authority credits attached
  • the Māori authority credit ratio.

The following information is required for each of the income recipients who received a distribution:

  • their name
  • their contact details (email, street address or mobile phone number)
  • the amount and type of income paid to them
  • the tax withheld
  • the date the tax was withheld
  • the Māori authority credits attached, if any.

If it is available, you need to provide the following information for each of the income recipients who received a distribution:

  • IRD number
  • date of birth.

You must provide the name of any joint owners. If held, you also need provide the following information for any joint owners:

  • IRD number
  • date of birth
  • contact address.

Information must be provided electronically unless you have an exemption.

Reports are due by the 20th of the month following the month in which the you made the taxable distribution. You only need to report for the periods in which you make a distribution and withhold tax on that distribution.

Filing investment income electronically

Correcting errors in investment income reporting

Reporting requirements before 1 April 2020

Transitioning to the new investment income reporting requirements