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Clubs or societies income tax return notes IR9N (past years)

Use for past years

All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income.

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

Our Clubs or societies return guide IR9G will help you complete your return.

Certificate of exemption from resident withholding tax (RWT)

If your organisation holds a certficate of exemption from RWT on interest and dividends, this doesn't mean your income is exempt income.