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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Use these exchange rates to convert foreign currency amounts to New Zealand dollars under the rules for controlled foreign companies and foreign investment funds.

We use wholesale rates from the Reserve Bank of New Zealand for rolling 12-month average, mid-month actual and end-of-month rates. We provide the rates as PDF tables each year. You can download the file for the year you need.

Rolling 12-month average and mid-month rates

Use these tables for all income (including from a controlled foreign company or foreign investment fund) where you do not need to use end-of-month exchange rates.

If you have the income details for each month, use the table for mid-month exchange rates.

If you have annual figures or you choose to use this currency conversion method, use the rolling 12-month average rates.

Last updated: 20 Jul 2021
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