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Individuals and families
Ngā tāngata me ngā whānau
Business and organisations
Ngā pakihi me ngā whakahaere
Intermediaries and others
Ngā takawaenga me ētahi atu
Balance dates
Income tax
Income for businesses and organisations
Types of business income
Types of business expenses
Losses
Buying or selling a business
Income equalisation schemes
Balance dates
Tax rates for businesses
Income tax for companies
Income tax for trusts and estates
Income tax for partnerships
Income tax for Māori authorities
Income tax for local authorities
Income tax for registered superannuation funds
A balance date is the last day of an accounting year. Most businesses have a balance date of 31 March.
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Last updated:
21 Sep 2026
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