ACCOUNTING RESOURCES

About this Guide You can make payments up to and on the due date. You can find the payment due date on your return, statement or letter and in your myIR account. If a due date falls on a weekend, public holiday or provincial anniversary day, we’ll get your return and payment on the next […]

About this Guide As an accountant you should consider whether you or your clients have obligations under the Common Reporting Standard (CRS).

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 To acknowledge to Child Support you are the father of a child, if no other proof exists you need to complete the IR106 form. When to use this form Use this form to acknowledge you are the father of the child if no other proof exists. You may wish to seek legal […]

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 During adjudication of a dispute, the Tax Counsel Office’s disputes team issues various letters and a detailed final adjudication report to the parties to a dispute. It would be faster and more efficient if the disputes team could communicate with you by email for these purposes. What you will need Please complete […]

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 If your business performs services in New Zealand under a contract, you’re a non-resident contractor. Non-resident contractors do not meet the requirements to register as a non-resident GST business claimant. When to use this form This form is only to be used by a business wanting to register under section 54B of […]

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 […]

When to use this form When you apply for a child support review, also called an administrative review, you must be able to show you have 1 or more of 12 special circumstances. You may choose more than 1 ground, but you’ll need to provide the right proof for each ground in your application for […]

About this Form Use this form to apply to have the liable parent’s exemption from child support reviewed. Only a receiving carer who applied for a formula assessment can apply for an exemption review. When to use this form You’ll need to be able to show the liable parent’s exemption from child support did not consider either: income […]

About this Form Regarding financial arrangements rules, the IRD can issue taxpayer-specific determinations set out in the legislation. This is only if no general determination applies. When to use this form This form is for use by all taxpayers, either personally or by their authorised agent. What you will need If you need further assistance, […]

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 Guide Use this form to apply for a private ruling on a proposed, current, or completed arrangement. Private rulings are binding only in respect of the arrangement identified in them. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important […]

About this Form The application should be submitted along with a completed Application for Private Ruling – IR713 form and Application for Private Ruling on Transfer Pricing Arrangement – Additional Declaration – IR713A form. When to use this form This declaration is for completion by all taxpayers applying for a ruling on a proposed, current […]

About this Form Use this form to apply for a product ruling on a proposed, current, or completed arrangement. Product rulings are binding only in respect of the arrangement identified in them. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important […]

About this Form This form is for use where an applicant for a product ruling is a promoter of the arrangement to which the ruling will apply. When to use this form This form should always be completed in conjunction with and accompany the IR714 Application for Product Ruling form. What you will need Please read […]

About this Form Use this form if there has been legislative amendment to the taxation laws applying in a private or product ruling you have applied for and obtained. 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 […]

About this Form This form can be used to apply for a refund of KiwiSaver contributions held by Inland Revenue on the grounds of significant financial hardship or serious illness. 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 […]

About this Guide Application of Foreign Account Tax Compliance Act (FATCA) to collective investment vehicles guidance notes.

About this Form As a child support paying parent you can apply for a formula assessment on your current circumstances. When to use this form You would use this for each separate Child Support Formula Assessment (IR101) application form for each paying parent. List the children under the appropriate paying parent. What you will need Your IRD number. […]

About this Form For non-parent carers, use the Application to assess child support by a non-parent carer – IR954 form. If you only want to collect from 1 parent and you do not get the Unsupported Child’s Benefit, then you can waive, cancel, payment from the other parent. When to use this form Complete this form […]

About this Form Use this form if you want to make a claim for a repayment of residential land withholding tax (RLWT) before the end of your income year. When to use this form Use this form if you want to make a claim for a repayment of RLWT, before the end of your income […]

About this Form Complete this form to appoint an executive office holder to act on behalf of your organisation with Inland Revenue. This includes making enquiries, receiving statements, financial authority and registering for and managing a myIR secure online services account for your organisation. What you will need You’ll need your: IRD number and position […]

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 This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax. When to use this guide If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to […]

About this Form Use this form to enrol for Approved Research Provider status. When to use this form All research providers are eligible to apply to become an approved research provider. This includes sole traders, partnerships, companies, independent research organisations, trusts, charities as well as public bodies such as Crown Research Institutes, district health boards, […]

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 Form to use if you are entitled to receive child support or domestic maintenance payments but you do not want us to collect payments from the paying parent. When to use this form Use this form if you are entitled to receive child support or domestic maintenance and you want us to […]

About this Guide To link a client, you must have authority to act for them. This gives you or your agency legal permission to work with us on their behalf. An authority to act for an individual does not extend to their businesses or other related entities. Authority to act for non-individuals must be given […]

About this Guide Go to our Automatic Exchange of Information – IR1033 factsheet to find out more about your obligations if you hold or control financial accounts.

About this Form This form enables you to establish an automatic payment from your nominated bank account to Inland Revenue. The payments can be for a range of taxes including income tax, GST and FBT. You can also use this form to make additional payments on your student loan. This form can be completed on-screen […]

About this Guide Maori authorities a guide to the new Maori authority tax rules. When to use this guide This guide outlines the legislation that was passed in 2003 introducing new rules that apply to the taxation of Maori authorities. It covers: the changes the tax rules for Maori authorities what is a Maori authority […]

About this Form To support the new rules, including the expanded information collection powers applying to large multinational groups, we have introduced the Base Erosion and Profit Shifting (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 […]

About this Guide This booklet is to help customers who want to know about binding rulings on taxation laws. The booklet explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling. When to use this guide From the […]

About this Guide Use this factsheet if you’re a boarding service provider, have a homestay, students or flatmates paying to live in your home. It will help you to work out if you need to declare this income for tax purposes.

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 Complete this form if you had a bright-line property sale during the year and you’re showing the income from the sale in your tax return. You need to complete this even if you include the income in your Financial statements summary – IR10. When to use this form You have received this form […]

About this Form A form for businesses that officially cease trading to use to finalise their tax liabilities. In most cases your business can be ceased over the phone. This is faster than printing the form and sending it in. This form can be completed on-screen by typing content directly into the PDF document. Once […]

About this Guide This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice. When to use this guide Use this guide if you have sold a […]

About this Form Use this form to cancel your domestic maintenance under a court order or voluntary agreement. Only the person getting domestic maintenance may cancel it. What you will need For the receiving carer and liable parent, you’ll need: IRD numbers current addresses contact details

About this Form If you want to stop receiving child support under a formula assessment you need to complete the IR107 form. You can also complete this online. When to use this form If you are receiving a Work and Income benefit that includes a sole parent rate, you are unable to cancel a formula […]

About this Form This form is to be signed by staff from other government departments or agencies, and contractors, who have access to sensitive revenue information. When to use this form The form describes their obligations under section 18B(2) of the Tax Administration Act 1994 to maintain and aid in maintaining the confidentiality of all […]

About this Form If you have any new or updated information for us about a change in your child support circumstances you need to complete the IR116 form. You can also complete this online. When to use this form You’ll be able to update 1 or all of: your contact details your relationship details the […]

About this Guide Charitable organisations have a number of tax obligations. This guide explains these obligations to you and tells you where you can find further information. It includes information about which taxes your organisation will have to deal with, what tax exemptions are available to charities and approved donee organisations, and the criteria an […]

About this Guide Information on how, if you are a paying parent, you can estimate your income. When to use this guide If your income drops by 15% or more compared to the income used for your assessment, you may be able to estimate your income for child support. What you will need You need […]

About this Guide This factsheet tells you how someone can qualify as a child’s non-parent carer and apply for child support. When to use this guide You’re a non-parent carer if you provide care for a child but you’re not the child’s parent, eg: a guardian a grandparent another family member a family friend any […]

About this Guide Inland Revenue encourage parents and carers to negotiate their own child support agreements. When to use this guide If parents and carers can agree on child support, but would like Inland Revenue to administer it for them, they can register their voluntary agreement.

About this Form Use this form to send a response to a child support review. Liable parents and receiving carers can use this form to give information for the hearing. What you will need You’ll need your: IRD number current address contact details. For the future hearing, decide whether you want to: attend bring a support person have […]

This form will provide information about your financial position to enable the review officer to determine the effects of any change to the child support assessment.

About this Guide Sets out the child support responsibilities of paying parents who are long-term hospital patients. When to use this guide If you are a paying parent who is a long-term hospital patient you may be able to stop or reduce your child support payments while you’re in hospital.

About this Guide If you’re a liable parent who is currently in prison, you may be able to stop or reduce your child support payments. Read this factsheet to find out if you qualify. When to use this guide If your income reduces or ceases, you may be able to stop your child support payments, […]

About this Guide This factsheet gives you the options for receiving child support payments when you stop receiving a sole parent benefit. When to use this guide If you’re receiving a sole parent benefit, your child support is paid to the government to help pay for your benefit. If you stop receiving a sole parent […]

About this Form If you’re a paying parent or receiving carer, use this form to work out how much you can pay towards your child support debt or overpayment. What you will need You’ll need your: IRD number current address contact details employer’s information bank account number. You’ll also need to give details of people […]

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 The Common Reporting Standard (CRS) is an Organisation for Economic Co-operation and Development (OECD) initiative to combat global tax evasion. When to use this guide All account holders will be asked to confirm their tax residency status this includes individuals, entities and persons that control financial accounts. All financial institutions have CRS […]

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 Guide Use this guide to help you complete Employment information forms. When to use this guide Use this guide to help you complete Employment information (IR348) and Employment information supplementary (IR349).

About this Guide An audit is a check of tax and business records to make sure you’ve paid the right amount of tax. They can cover income tax, GST and employer returns. When to use this guide You can read more about computer-assisted audits in our Computer-assisted audits guide – IR297A.

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 […]

This form will provide information about how to convert currency when working out if you should charge goods and services tax (GST) on sales of low-value goods imported into New Zealand.

These guidelines can help tax agents when they send any correspondence or requests to us. Each guideline explains what information needs to be provided so the request can be considered or the return processed as quickly as possible.

Country-by-country reporting requirements have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting. 

This form, IR 816 (October 2010), replaces immediately all previous “Request for a Copy of Personal Information” forms relating to checks for criminal records.

This form is intended to provide operational advice in the New Zealand context, for financial institutions that are implementing the CRS, and others who may have CRS (and FATCA) obligations.

This form is a process that is completed with a New Zealand reporting entity for customer due diligence. 

Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.

this form is about if you’re applying to be an intermediary as an individual or as a key office holder of an entity (not a natural person), on behalf of the entity.

When a person is deceased there may be a refund owing on their taxes.

合并所产生的公司可以是其中一家合并公司，也可以是一家新公司。合并后的公司必须填写本合并声明书(IR432)。

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 […]

As a Discretionary Investment Management Services (DIMS) provider, Custodian used by a DIMS provider, or Customer of a DIMS provider, you should consider whether you have obligations under the Common Reporting Standard (CRS).

About this Guide Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand. When to use this guide If you are a distributor for a direct selling […]

This factsheet gives a brief overview of the steps involved in a Commissioner initiated dispute.

If we send you a notice telling you we’re going to adjust your tax liability, you can dispute the notice. This guide explains the process for you to follow.

Explains the process to follow if you want to dispute the assessment of your tax liability, or other decision.

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, […]

This guide explains your tax obligations if you’re involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.

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.

This form can be used when a number of companies form a consolidated group for tax purposes.

Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.

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 Form Form to use when making changes to Employment information (IR348) that have been filed. When to use this form Use this form to let us know of changes that need to be made to an Employer information (IR348) you’ve already sent in. The form can only be used for amendments to one […]

Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.

About this Guide A summary sheet explaining obligations as an employer. When to use this guide This summary sheet helps you decide if you are an employer or not.  It also runs through your obligations as an employer, including registration, things you must do, deductions to make from employees’ salaries, forms that must be submitted and where […]

About this Form Form to use to register as an employer. You can also do this online. When to use this form Fill in your details including: contact phone number your address bank account details BIC code employment details. What you will need You’ll need: the IRD number to be registered your contact details your […]

About this Guide Explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us. When to use this guide Using this guide will help you fulfil your responsibilities as an employer. If you have anyone working for you, it is your responsibility to make […]

About this Form You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000. The IRD will send you Employment information – IR348 and New employee detail – IR346 forms every month. When to use this form You must file an employment information form every time you pay […]

About this Form Supplementary form to list your employees’ details. When to use this form Use this page as an additional page to the Employer information (IR348), if you have more employees than will fit on the page. What you will need For help, refer to IR337 Completing Employment Information forms.

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).