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Individual income tax

Title and summary Number

This guide is provided by Inland Revenue, based on information from the Household Economic Survey 2016 undertaken by Statistics New Zealand.

AD164

Completing an IR10 will help speed up the processing of your tax return. You do not have to include your financial records, although we may ask for them later. Note: Use this form for returns for the 2016 tax year onwards.

IR10

This factsheet tells you what to do if you’re leaving New Zealand and want to file a tax return before the end of the tax year.

IR1005

This factsheet tells you about some of the benefits of keeping good records, and has a checklist of the types of records you need to keep.

IR1008

Redundancy and retirement allowance - tax and entitlements IR1009

IR1009

If your income has reduced, the factsheet will help you manage your tax payments and claim any financial assistance available through the tax system.

IR1020

This factsheet explains the tax rules applying to a 'mixed-use' holiday home. Your property may be a mixed-use holiday home if you rent it to the public for short-term stays.

IR1021

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.

IR1022

This factsheet explains the tax rules that apply to a lump sum withdrawn or transferred from a foreign superannuation scheme.

IR1024

This flowchart covers the tests to decide if your client is a transitional tax resident.

IR1028

This factsheet has information for anyone who entertains for profit. It explains the tax requirements for any income earned from this activity.

IR1035

The income you earn from boarders, flatmates or tenants staying in your private home or on your property, may be taxable. This includes granny flats, sleepouts and caravans.

IR1037

These guidelines are to help you make your request. They list the information we require before considering your request. These guidelines don’t override any legislation, standard practice statements, publications or forms that have been released.

IR1059

This guide helps you advise your clients about the New Zealand tax system and tax on international income, eg, from businesses, trusts and pensions. Tax agents specialising in these areas can give more detailed advice.

IR1069

Form to use to prepare account information to be returned, eliminating the need for returning full financial records. Note: This form is to be used for returns for the 2016 tax year only. IR10A returns for previous years can be found under 'Forms and guides'.

IR10A

Help the taxi and shuttle industry understand their tax entitlements and obligations. It covers getting started and ongoing tax requirements.

IR135

This form includes all the information required to make a deposit to the income equalisation scheme, or to request a refund from the income equalisation scheme.

IR155

It is important that we hold your correct details so we can provide you with the information you require. This form enables you to notify us if you change your name, address, or phone number.

IR238

This guide explains why we charge penalties and interest. It also tells you about the different types of penalties and interest and how to avoid them.

IR240

This guide contains information on the taxation of foreign superannuation lump sums and overseas pensions.

IR257

If you're a New Zealand tax resident, generally you'll have to pay income tax on your overseas social security pension in New Zealand. This guide explains the tax obligations for people who receive social security pensions from outside New Zealand.

IR258

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.

IR261

This guide explains the tax rules for people who own rental property. It's meant for people who own one or two rental properties only. If you have several rental properties or you're a commercial operator, we recommend you use a tax advisor or accountant.

IR264

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules.

IR292

This guide explains the tax responsibilities for people visiting New Zealand. The tax residence rules are different from the New Zealand immigration and residency rules.

IR294

This guide explains the different kinds of taxes we collect in New Zealand. It is written mainly for new residents and potential immigrants to New Zealand.

IR295

A guide to our audits for business people and investors.

IR297

A guide to computer-assisted audits for business people and investors.

IR297A

Download this return to complete your Individual tax return for the 2019 tax year.

IR3

Form to use to return a beneficiary's income and taxable distributions from a foreign or non-complying trust.

IR307

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).

IR308

This guide will help you understand whether you should be paying tax when you sell a property and tells you about your responsibilities.

IR313

This guide helps you work out if you need to pay tax on a property sale. This guide isn't intended for builders, developers or dealers.

IR314

2019-2020 Tax due date calendar

IR328

Use this form if you are an employee starting a job or changing your tax code.

IR330

You need to provide this form to your payer.

IR330C

Leaflet outlining the difference between a self-employed person and an employee.

IR336

Complete this form to register as an IR56 taxpayer.

IR359

Tax considerations when buying or selling property.

IR361

Use this return to complete your clients' individual tax return for the 2019 tax year.

IR3A

If you are in business, use this form to declare your schedule of income and attach it to your yearly tax return.

IR3B

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

IR3F

Use this guide to help you complete your Individual tax return IR3.

IR3G

This form is used for declaring the sale or disposal of financial arrangements and includes any government stock or local authority stock.

IR3K

The form to complete for each property you rent out. You can complete it online if you file your IR3 return online.

IR3R

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 loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR441

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (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 loss, use this form for the calculation and complying with the disclosure requirements. Note that this form can only be used for income years ending prior to 31 March 2008.

IR442

This form enables a person who has calculated foreign investment fund (FIF) income or loss using the fair dividend rate method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator - go to "Work it out".

IR447

This form enables a person that has calculated foreign investment fund income or loss using the comparative value method to disclose the required information about their interests. The form does not include a worksheet for calculating FIF income or loss. You can use our foreign investment fund calculator under "Work it out".

IR448

This leaflet explains what it means for an apartment to be zero-rated for GST and tax issues to consider.

IR498

Use this form to make a resident withholding tax (RWT) on dividends return and payment. This form is not to be used for RWT deducted from specified dividends - instead use an IR17P.

IR4K

Complete this form if you're a resident individual to get an IRD number.

IR595

This form is a statutory declaration you can use to prove your relationship with a child in your care who needs an IRD number.

IR595D

Use this form if you want to elect someone to act on your behalf.

IR597

Use this guide if you're an employer, an employee or a donee organisation and what to find out more about payroll giving.

IR617

This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.

IR620

This flyer provides guidelines on when money received from the sale of scrap is taxable. It also explains what to do if you're not returning the income.

IR684

Find out what binding rulings are and the process for applying for one (IR715).

IR715

This factsheet gives you a general overview of the GST rules that apply when you buy or sell land.

IR730

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for resident individuals who invest in PIEs.

IR855

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for trustees who invest in PIEs.

IR856

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for companies that invest in PIEs.

IR857

A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for non-residents who invest in portfolio investment entities (PIEs).

IR858

This guide provides information for entities that are looking to become a PIE and for existing PIEs.

IR860

This factsheet provides information about prescribed investor rates (PIR) and shows you what your correct rate should be.

IR861

This flyer will help make sure the bank account information you include with your offshore IRD number application is correct.

IR984

This questionnaire will help you find out the types of overseas income, assets or liabilities your client has.

IR995

Use these guides to help you complete your Individual tax return IR3 for past years.

IR3G

Use these notes to help you complete your Individual income tax return (IR3) for past years.

IR3N

Use these notes to help you complete your Non-resident income tax return IR3NR for past years.

IR3NRN

Use these notes to help you complete the Income tax return: Clubs or societies IR9 for past years.

IR9N

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

This guide will help you understand whether you should be paying income tax when you sell a property, and whether you need to get more information or professional advice.

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2009.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2010.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2011. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2012. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2013. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2014. The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

IR871

This is a list of the companies (excluding listed investment companies) that are considered to meet the exemption from the FIF rules for the year ended 31 March 2015. The list sets out four columns of information: the ASX ticker code, company name, and additions and removals from the ASX All Ordinaries index that occurred during the year.

IR871

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2008.

IR871