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Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
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Individuals and families Ngā tāngata me ngā whānau
Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
Situations Ngā āhuatanga
I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
More situations
Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
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Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
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Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
More tax agents
Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
More digital service providers
Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
Search tips

Ngā āhuatanga Situations

These are some of the most common situations that might change your tax responsibilities.
You can use the search above to find more pages that relate to your tax situation.

I am a child support customer moving to Australia

Whether a recipient or paying parent, it is important to update us of your move to Australia.

 

I am a child support recipient moving to another country

Find out how to apply for child support and make payments if a receiving carer or liable parent is living in another country.

 

I just got a child support notice

Find out how you pay your child support and make sure you update your details. Read about reviews, objections and exemptions.

I am coming to New Zealand

If you're coming to New Zealand, keep these social policy programmes in mind.

 :

I am coming to work or study in New Zealand

While working in New Zealand, depending on how you're paid, you'll pay income tax differently during and at the end of the tax year.

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I am going overseas

Your tax responsibilities when you're going overseas short or long term.

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I am overseas

You can apply for child support from overseas and arrange to make payments.

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I am leaving New Zealand

If you're leaving New Zealand, see if there are any social policy programmes that will change or you'll need to update.

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I have returned to New Zealand

We've put together some information on the ways we can get you settled back in New Zealand

 :

I am making a foreign super withdrawal

If you withdraw or transfer a foreign super in a lump sum, you will need to pay tax.

I am being made redundant

How being made redundant can affect your tax and entitlements.

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I am coming off a benefit

Your Working for Families and child support payments and coming off a benefit.

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I am self-employed and making a loss

Information on what to do when you are self employed and making a loss.

 :

I've got a new job

Tax codes, income, IRD numbers and your new job.

I am a PIE investor with a student loan or Working for Families

How Portfolio investment entities (PIEs) affect your Working for Families Tax Credits or student loan repayments.

 :

I am in Working for Families debt

Know how to avoid debt with us by keeping your income details up to date. Find out the repayment steps if you're in debt with us.

 :

My Working for Families payments have stopped

Find out reasons that might cause you to stop getting Working for Families payments.

I am going to employ someone

What you need to do when you employ people for the first time

 

I am starting a new business

How to start a business, what your responsibilities are.

 

My business is making a loss

Your business is making a loss if its expenses are greater than its income.

I am having a baby

If you're having a baby, find out what support is available to you from us.

 :

I am separating from my partner

Find out how your child support and Working for Families entitlements and requirements can change when you separate.

 :

I'm looking after the affairs of someone who has died

During this difficult time, here is what you need to know about looking after the estate of someone who has died.

I need to file my employment information

Payday filing is the current way to submit employment information. Learn how and when to file.

 :

I received an income tax assessment

Overview of income tax assessments - what they are, and what to do if you get one.

 :

I have been asked to complete an individual tax return IR3

All you need to know about why you've been asked to complete a tax return, changes to income types and untaxed income.

 :

I received a refund

Overview of automatic refunds - what they are, and what to do if you get one.

I'm struggling to file and pay my tax

If you are having trouble filing and paying your tax, contact us before the situation gets worse. We can work out ways to help you move forward.

My income has changed

If your income has changed because you have been made redundant, got a new job or had a drop in pay, check that you're on the right tax code so you're not overpaying tax.

 :

My income changes a lot

Keeping us up to date makes sure you get and pay the right amounts and it keeps you out of debt.

My trust is making a loss

What to do when your trust is making a loss.

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Last updated: 18 May 2022
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