About this Guide This factsheet explains the AIM provisional tax option, who can use it, and how it can benefit you. What you will need AIM works through AIM-capable accounting software. It calculates your provisional tax payments for you, all you have to do is keep your financial records up to date.

About this Form Use this form to calculate your business adjustments for Working for Families tax credits purposes. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the […]

About this Form This form is used to file the company’s imputation return separately from your income tax return. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save […]

About this Guide This guide is to help you complete the Annual Imputation Return – IR4J. When to use this guide Most New Zealand-resident companies, unit trusts, producer boards and cooperatives must file an imputation return each year. The following bodies do not have to file imputation returns: non-resident companies trustee companies (but not group […]

About this Form Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value. When to use this form If you depreciate your assets using the pooling method there is a statutory pooling value of $2,000 for each asset. However, you can apply for […]

About this Form You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Use this form to apply for […]

About this Form You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. Use this form to apply for […]

About this Form Form to use to apply for a certificate of exemption from resident withholding tax. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information […]

About this Form Use this form for paying your approved issuer levy. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form. […]

About this Guide A guide to associated persons definitions for income tax purposes. When to use this guide If you’re associated with someone in the property industry – you’re an associated person. This means you may have to pay tax on all or some of your property transactions, even if you’re not personally a property […]

About this Form A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC). This form can be completed on-screen by typing content directly into the PDF document. Once you have completed […]

About this Form Use this form to choose the rate that RWT is deducted from your interest. When to use this form If you receive interest from a person or organisation, resident withholding tax (RWT) is usually deducted from those interest payments before they are credited to you. This might be interest from financial institutions […]

About this Guide This guide is notes and worksheet for Income tax return: Clubs or societies (IR9). What you will need For further information about completing your return see Clubs or societies tax return guide (IR9GU).

About this Guide Use this guide to help you complete the Income tax return: Clubs or societies (IR9). When to use this guide All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income. If your organisation has a certificate of exemption from resident withholding tax on […]

About this Guide This guide is notes and worksheet for Income tax return: Companies (IR4). What you will need For further information about completing your return see Company tax return guide (IR4GU).

About this Form This form is for details of the shareholders, directors or relatives, and the associated company’s IRD number. When to use this form Use this form to fill out the shareholders’ details, then attach this form to the top of page 6 of the company’s IR4 income tax return. What you will need […]

About this Guide Use this guide to help you complete your company’s income tax and annual imputation returns. When to use this guide All active New Zealand resident companies must file an income tax return each year. Body corporates (registered under the Unit Titles Act 1972) and unit trusts must complete an IR4 income tax […]

About this Form A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders. When to use this form Complete this form only if the dividend withholding payment […]

About this Form This service can be used to make a number of elections within a consolidated group. When to use this form Use this form to make one or more of the following elections: Election to join an existing consolidated group Election to leave a consolidated group Change of the nominated company of a […]

About this Guide You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide explains how businesses claim […]

If the standard tax codes (for example, “M”, “S”, “SH” or “ST”) or the rate of withholding tax don’t deduct the right amount of tax, a special tax code or deduction rate could help you.

About this Form Use this service to find out about Inland Revenue’s electronic filing system for tax agents and to register for E-File. When to use this form If you are a tax agent and wish to electronically send most tax returns (GST101, IR3, IR3NR, IR4, IR4J, IR6, IR7, IR8, IR9 and IR526) and attachments, […]

Use this form to elect to pay income tax on the trustee income of foreign or non-qualifying trusts. Making this election means that the trust becomes a qualifying trust.

About this Guide This guide will help businesses understand the rules for claiming their business entertainment expenses. These rules limit the deduction of certain types of entertainment expenses for income tax and GST. When to use this guide If you are a business learn here all the things that you need to know when claiming […]

This form outlines details of income for each beneficiary of an estate or trust for a given year. It is an attachment to the Income tax return: estate or trust (IR6).

Estate or trust return notes and worksheet – IR6N helps you file Income tax return: Estate or trust – IR6.

This guide will help administrators of estates and trusts fill in their Income tax return: Estate or trust (IR6).

If you are in farming, you can declare farming income using this form, then attach it to your yearly tax return.

This return is used to declare your company’s dividend withholding payments.

Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don’t have to be included, although they may be requested later.

This guide will help you complete the Financial Statements Summary (IR10) form. Completing an IR10 helps speed up the processing of the tax return.

Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses.

PAYE stands for “pay as you earn”. Employers must deduct PAYE from the earnings of people who work for them and pay it to us. This booklet tells you how to work out the amount of PAYE to deduct. 

About this Guide This return records the income details for your partnership for the period 1 April 2019 to 31 March 2020. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be […]

About this Guide Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds’ return guide 2020 (IR44G) for further information. When to use this guide All superannuation funds registered with the Government Actuary must file an IR44 return. If your […]

About this Guide Complete this return if you are a company and you need to file an IR4 tax return for the year 2020 (1 April 2019 to 31 March 2020). You can also complete this online. When to use this guide A non-active company is a company that has: not derived any gross income […]

About this Guide Use this return to file your Maori authority yearly income and expenses information for the 2020 (1 April 2019 to 31 March 2020) income year. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it […]

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. This form includes a worksheet so you […]

About this Guide If you have overseas investments, including, shares in a foreign company, units in a foreign units trust or an entitlement to a benefit from a foreign superannuation scheme or a life policy, you may need to calculate your income from these investments for tax purposes. When to use this guide Calculate here […]

About this Guide If you are a New Zealand resident person who held, during the tax year, an attributing interest in a foreign investment fund (FIF) comprised of shares in a foreign company or units in a foreign unit trust and you elect to use the comparative value method to calculate your FIF income or […]

About this Guide The Look-through company income/loss distribution (IR7L) form has space to record details for four partners only – you can use as many copies of this form as you need. When to use this Guide when you are filing a Look-through company income/loss distribution what you will need the owners’ names and IRD […]