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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

The Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 made a series of changes to New Zealand's international tax rules as a domestic law response to the OECD/G20's BEPS project.

To support the new rules, including the expanded information collection powers applying to large multinational groups, we have introduced the BEPS disclosure. You should complete this if the hybrid and branch mismatch rules, or interest limitation rules, apply to you in income years beginning on or after 1 July 2018 (the general application date for the BEPS rules).

The BEPS disclosure must be completed in myIR. You can log in or register for an account through our website. To find the disclosure, on your Income tax account select 'More'. Under the 'Payments, refunds and returns' section select 'Submit BEPS disclosure', then select 'Submit' on the year for which you want to make the disclosure.

To help you determine if you need to make a BEPS disclosure, and for assistance in completing the disclosure, we have prepared a guidance document.


In relation to the hybrid and branch mismatch rules, the following table may also assist you in determining if you need to make a BEPS disclosure.

Last updated: 28 Apr 2021
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