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Number Title and summary
AD109

This factsheet gives you information on tax and income assistance available to your clients affected by the Christchurch earthquake.

AD111

This factsheet gives information for government agencies making payments under the voluntary bonding scheme (VBS). It covers their obligations to ensure recipients know their tax and other resulting obligations.

AD116

This factsheet has information about the voluntary bonding scheme for independent contractors and the self-employed.

AD122

This factsheet gives information on tax and other resulting obligations for employees who receive a payment through the voluntary bonding scheme.

AD164

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

AD181

This factsheet explains the new financial reporting rules that apply to most small and medium-sized companies.

AD193

This factsheet provides information on insurance settlement payments that could affect the amount of tax you pay.

AD261

This factsheet for overseas businesses explains the new GST rules for low-value goods which will apply from 1 December 2019.

IR264

This factsheet contains detailed information for merchants, marketplaces and redeliverers to help them understand their obligations under the GST rules for low-value goods which apply from 1 December 2019.

IR265

This factsheet explains how these changes may affect transporters and customs brokers.

IR266

This factsheet includes information to assist you with converting currency to New Zealand dollars when working out GST.

AD268

This factsheet outlines the range of alternative payment options to choose from and answers some Frequently Asked Questions.

IR1203

Complete this form to apply to become an approved research provider.

IR1220

Use this factsheet to understand the high-level summary of what your CRS obligations are as an ‘account holder’ or ‘financial institution’, the penalties that may apply and where to find out more information about the CRS.

This CRS user guide provides instructions about how to register with and report to Inland Revenue for CRS purposes

IR180

This guide explains how to work out and pay gaming machine duty.

This FATCA user guide provides instructions about how to register with and report to Inland Revenue for FATCA purposes

Use this form to help you complete your bank's telegraphic transfer form. Please do not print out this form to give to your bank. Your bank will have its own unique telegraphic transfer form.

GST101A

Complete this return to work out how much GST you must pay or how much you will be refunded.

GST101A

Complete this return to work out how much GST you must pay or how much you will be refunded. Note: a better way to file GST returns on behalf of your clients is through E-File or using the GST return (tax agents) online form (see the link in the section below).

GST101A

Complete this return to work out how much GST you must pay or how much you will be refunded.

GST101XB

Use this service to complete your GST return if you are a non-resident business and are registering for GST under section 54B of the Goods and Services Tax Act 1985.

GST103B

This return is for customers who are liable for provisional tax and registered for GST. You can use this return to pay your provisional tax with your GST.

GST104A

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional return is used when GST return periods spans the date of the rate change.

GST104B

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional and provisional tax return is used when GST return period spans the date of the rate change. Only complete this return if you pay provisional tax and are registered for GST.

GST105

A worksheet to use to calculate qualifying supply adjustments for your GST return up to and including the period ending 30 September 2010.

GST106

This guide provides general advice to help GST-registered individuals and businesses during the GST rate change.

GST107

A guide to completing your GST transitional return (GST104A) or GST transitional and provisional tax return (GST104B).

These industry guidelines set out the approach taken by Inland Revenue Corporates, Insurance Sector, to the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.

IR10

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.

IR100

This guide provides all the information required for liable parents and receiving carers when they begin paying or receiving child support.

IR1005

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.

IR1007

Use this checklist to work out what you need to do when you're starting a business.

IR1008

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.

IR1009

Redundancy and retirement allowance - tax and entitlements IR1009

IR101

Parents of qualifying children can apply for a formula assessment of child support. If you're a parent living in Australia, you must apply for child support through the Australian Department of Human Services (DHS).

IR1010

This factsheet gives you details of the different government departments/agencies and organisations that provide support to businesses.

IR102

Form to register a voluntary agreement for the payment of child support

IR1020

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

IR1021

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.

IR1022

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.

IR1023

This factsheet tells you how someone can qualify as a child's non-parent carer and apply for child support.

IR1024

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

IR1025

Correspondence guidelines for tax agents help you to give us the right information to process your requests as quickly as possible.

IR1027

If your Māori authority makes distributions to its members, this factsheet will help you work out if these are taxable or not and whether taxes must be paid.

IR1028

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

IR1029

This factsheet provides information on schedular payments for new contractors.

IR103

Use this form if you are required to pay child support

IR1033

This factsheet is a guide to your Automatic Exchange of Information (AEOI) obligations if you hold or control financial accounts, under new global standards. This information is required by law to be collected by global financial institutions

IR1035

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

IR1036

This factsheet is for anyone who hires entertainers on a contract for service. It explains the tax requirements.

IR1037

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.

IR104

Use this form to estimate your current taxable income for child support assessment for the 2019 year.

IR104

Use this form to estimate your current taxable income for child support assessment for the 2020 year.

IR1046

When you get a lump sum payment or "extra pay", it can affect the amount of tax you pay. It can also affect your ACC, Kiwisaver and student loan repayments and may affect your entitlements.

IR1047

Lump sums can affect the amount of tax your employees pay. It can also affect their ACC, Kiwisaver and student loan repayments and may affect their entitlements.

IR1048

This guidance is for financial institutions that are implementing the Common Reporting Standard (CRS) and others who may have CRS and Foreign Account Tax Compliance Act (FATCA) obligations.

IR1049

Find out your due diligence and reporting obligations if you're a Reporting New Zealand Financial Institution (NZFI).

IR105

If you're a prison inmate or hospital patient you can apply for an exemption from paying child support or domestic maintenance.

IR1050

Work out if your entity is a Reporting New Zealand Financial Institution under the Common Reporting Standards (CRS).

IR1052

Work out if your trust is a Reporting New Zealand Financial Institution under the Common Reporting Standards (CRS).

IR1053

This guide will help you with your family trust obligations under the CRS if you're a Reporting NZFI or account holder.

IR1054

Use this factsheet to find out what the accounting income method (provisional tax option) is, who can use it and how it can benefit you.

IR1055

Use this factsheet to consider whether you have obligations under the Common Reporting Standard (CRS).

IR1056

This factsheet highlights changes to the way we collect and use investment income information.

IR1059

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.

IR105A

If you're a liable person under 16 years old (or have recently turned 16) and want an exemption from paying child support, you may be able to use this form.

IR105B

If you're a liable parent and want an exemption from paying child support on the grounds you were the victim of a sex offence, you may be able to use this form.

IR106

A form to acknowledge to us that you are the parent of a child, if no other proof exists.

IR1061

Factsheet that provides reporting entities with an understanding of the relationship between tax evasion and tax fraud and money laundering.

IR1069

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.

IR107

Use if you want to stop receiving child support under a formula assessment, voluntary agreement or court order.

IR1081

This guidance sets out which NZFIs will need to register with the IRS (and will have such FATCA obligations).

IR1082

Use these guidance notes if you are a Reporting NZFI to meet your due diligence obligations as required by FATCA and the IGA.

IR1083

This guidance is for financial institutions to help them understand their obligations to identify and report on U.S. reportable accounts as part of their due diligence requirements under the FATCA Intergovernmental Agreement.

IR1084

This guidance sets out how FATCA will apply to New Zealand collective investment vehicles and what FATCA obligations such entities will have.

IR1085

This guidance is for Reporting New Zealand financial institutions (Reporting NZFIs) carrying out FATCA due diligence and reporting under New Zealand's FATCA Inter-governmental Agreement (IGA) with the United States.

IR1086

Use this high level checklist to find out the Foreign Account Tax Compliance Act (FATCA) status of your trust.

IR1087

This guidance sets out how we consider the Foreign Account Tax Compliance Act (FATCA) applies in New Zealand to trusts that maintain or hold financial accounts.

IR1089

As an accountant or tax agent, use this high level checklist to work out if you or your clients may have obligations under the Common Reporting Standard (CRS).

IR1090

This factsheet sets out your FATCA obligations if you hold or control New Zealand financial accounts.

IR1095

If you're a withholder you may need to deduct residential land withholding tax (RLWT) from residential properties when a sale is paid/payable on or after 1 July 2016.

IR10A

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'.

IR10G

This guide will help you complete the Financial statements summary (IR10) form.

IR110

This form lists your assets and liabilities at a certain date.

IR1100

Complete this form to file for the months you've made a deduction of RLWT, even if the amount to be deducted is zero. You'll need to complete extra returns where there are more than five vendors and/or transactions for the month.

IR1101

Complete this form to declare residential land withholding tax (RLWT).

IR1102

Complete this form if you have ongoing New Zealand tax obligations and want to make a repayment claim for your residential land withholding tax (RLWT) deduction.

IR1103

Complete this form to apply for an exemption from residential land withholding tax (RLWT).

IR111

Complete this form if you want to cancel the estimate of your taxable income for your child support assessment. You can also complete this form online.

IR112

Use this form if you want to stop receiving domestic maintenance under a court order or voluntary agreement.

IR116

Use this form if you have any new or updated information for us about a change in your child support circumstances

IR119

Use this form to show grounds for any objections about child support. Either party can object to a decision or assessment

IR120

Questionnaire to use so we can determine whether care of the child(ren) meets the recognised care criteria for a 365 day period.

IR1202

This guide is for people who administer the accounts for a Māori authority.

IR1211

Use this form to notify us that you are operating an Exempt Employee Share Scheme (Exempt ESS).

IR1212

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS)

IR1214

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR1214H

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR1214K

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR1214M

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR1214S

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR1214SC

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR1214T

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR1214TC

This factsheet for employers explains payday filing which will be compulsory from 1 April 2019.

IR129

Form to use if you're entitled to receive child support or domestic maintenance payments but you don't want us to collect payments from the liable parent.

IR130

Use this form to work out how much you can pay towards your child support debt (if you're a liable parent) or your overpayment (if you're a receiving carer).

IR131

A slip to accompany a child support payment made in person at Westpac..

IR135

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

IR148

This guide sets out the child support responsibilities of liable parents who are long-term hospital patients.

IR15

Complete a certificate for each recipient you paid interest to with RWT deducted during the year to 31 March.

IR151

You can estimate your income for all of the child support year or any time during the child support year. If you estimate for the whole year the election period is from 1 April to 31 March which is 365 days.

IR154

This guide sets out the child support responsibilities of prison inmates.

IR155

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.

IR156

This guide is for people who currently share or intend to share the care of children. It explains how recognised care will affect child support payments.

IR157

This factsheet provides information about voluntary agreements for child support. It explains who can have a voluntary agreement and what information we need.

IR15P

Use this form for paying RWT deductions

IR15S

Complete this reconciliation at the end of the year to 31 March.

IR167

This factsheet provides information about child support for receiving carers returning to work after receiving a sole parent benefit.

IR17

Complete this certificate for the year ending 31 March for each shareholder or member you paid dividends or Māori authority distributions to.

IR174

This guide sets out your options on how and where to apply if you disagree with any decision made by us.

IR175

When a person applies for a child support assessment, we use a formula as set out in the Child Support Act 1991 to work out payments. If you believe the assessment is unfair, you may be able to ask for a review. Find out how to apply in the guide.

IR178

Child support review - statement of financial position

IR17P

Use this form for paying RWT (resident withholding tax) deducted from dividends treated as interest, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.

IR17S

Use this form to reconcile all dividends treated as interest/Māori authority distributions and RWT paid.

IR17SA

Use this form to reconcile all dividends/Māori authority distributions and RWT received by agents and trustees.

ir180

When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.

IR183

This form is used to let us know of any settlements you've made under the Property Relationships Act 1976.

IR191

From 1 July 2014 cheque duty was no longer payable. This means you did not have to pay cheque duty on bills of exchange drawn or made on after 1 July 2014, or on cheques supplied or printed after that date.

IR195

An explanation of gift duty for tax and legal practitioners who are filling in gift statements on behalf of their clients. This guide also includes references to case law and legislation around gift duty.

IR196

Use this form if you made gifts that total more than $12,000 in any 12-month period.

IR197

If you are a non-resident contractor, you may wish to apply for relief from schedular tax.

ir198

This factsheet gives an overview of the child support scheme we administer. It includes general information for parents, or any person caring for a child who is not their own.

IR201

IR201 - WFF Working and raising a family guide 2020. A guide explaining what sort of Working for Families Tax Credits you are entitled to and how to get them if you have dependent children aged 18 or younger.

IR215

A form for Working for Families Tax Credits entitlement.

IR219

Complete this form if you wish to negotiate your overseas based repayment obligations. It may be completed by you or someone acting on your behalf.

IR224

Find out when you need to start making repayments on your student loan, how to make repayments, and the benefit of paying your loan back faster.

IR228

This factsheet lets you know what you need to do to make sure your student loan repayments are correct. If you live in Niue, the Cook Islands, Tokelau or Ross Dependency, you might be eligible to stay interest free.

IR235

A quick reference guide to GST and provisional tax that shows you how and when they must be paid.

IR238

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.

IR23BS

Tailored tax code application (IR23BS)

IR23G

How to tell if you need a tailored tax code

IR240

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.

IR249

This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you're running individually or with a group.

IR252

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.

IR253

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.

IR255

This guide explains the tax obligations of charitable and donee organisations. Read about the taxes your organisation will have, tax exemptions available, criteria to get an exemption, the different types of income and whether it's liable for tax and GST.

IR257

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

IR258

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.

IR260

This guide explains how depreciation works and the methods available for calculating depreciation, general depreciation rates, assets, adjustments and disposals.

IR260A

Use this form to apply for a provisional depreciation rate. You can find the rates to calculate depreciation for assets acquired since 1996 in our booklet General depreciation rates (IR265).

IR260B

Use this form to apply for a special depreciation rate. The rates to calculate depreciation for assets acquired since 1996 are available in our booklet General depreciation rates (IR265).

IR261

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.

IR264

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.

IR265

Find out general and provisional depreciation rates. These include both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005.

IR267

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. Historic rates are used to depreciate assets acquired on or before 31 March 2005. This guide provides you with information on depreciation rates for assets acquired on or before 31 March 2005.

IR268

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.

IR271

Use this worksheet to estimate how much your Working for Families Tax Credits entitlement might be.

IR271

Use this worksheet to estimate how much your Working for Families Tax Credits entitlement might be.

IR271

Use this worksheet to estimate how much your Working for Families Tax Credits entitlement might be for the period 1 April 2019 to 31 March 2020

IR271

Check what type of working for families tax credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2013.

IR271

Check what type of working for families tax credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2014.

IR271

Check what type of working for families tax credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2015.

IR271

Check what type of Working for Families Tax Credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2016.

IR271

Check what type of Working for Families Tax Credits you can receive, and estimate how much you may be entitled to for the year ending 31 March 2017.

IR272

This guide provides useful information about tax issues for taxi drivers and owner-operators. It includes information on registering for and accounting for GST as well as income and employer returns.

IR274

This guide explains the full technical details of imputation in New Zealand. Imputation affects companies and their shareholders.

IR278

This factsheet explains the tax treatment of payments or gifts made in the Māori community for the purposes of income tax, GST and employing staff.

IR280

If you've made a mistake or filed an incorrect tax return, it's best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

IR281

A voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. It may be if you have omitted some income from your return or incorrectly claimed expenses. Anyone can make a voluntary disclosure - salary or wage earners, individuals, businesses, trusts and employers.

IR281P

Use this IR281P Voluntary disclosure form if you think you should have paid tax on the sale of a property but didn't.

IR282

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

IR283

This guide is for people who pay interest under the RWT rules. It tells you when you must deduct RWT from the interest you pay, when to pay the deductions to Inland Revenue and what information you must give to the people you pay the interest to.

IR284

RWT is deducted from interest on money lent as well as on dividends. This guide deals only with RWT on dividends you pay your shareholders.

IR288

This guide explains how estates and trusts are taxed.

IR289

Provisional tax is a way of spreading your tax payments throughout the year. This guide tells you how to calculate your provisional tax and when and how to pay it.

IR291

A guide for people or institutions who pay interest, dividends or royalties to people who are not resident in New Zealand.

IR292

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.

IR294

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.

IR295

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.

IR296

IR296 Private operators form

IR297

A guide to our audits for business people and investors.

IR297A

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

IR3

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

IR307

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

IR308

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).

IR313

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

IR314

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.

IR315

Businesses that officially cease trading can use the IR315 to finalise their taxable liabilities for GST and employer taxes.

IR316

Use this factsheet to find out if you have to pay provisional tax, how much you need to pay and when to make payments during the year.

IR320

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.

IR324

GST is a tax on the consumption of most goods and services in New Zealand. It is generally charged and accounted for at a rate of 15%. Anyone who carries on a taxable activity, or who intends to do so from a definite date, may register for GST.

IR325

This factsheet explains your income tax obligations in your first year of business. Find out about filing your income tax returns, what expenses you can claim, and when and how you can pay your income tax.

IR328

2018-2019 Tax due date calendar

IR328

2019-2020 Tax due date calendar

IR330

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

IR330C

You need to provide this form to your payer.

IR333

This guide takes a brief look at what you have to do when you decide to employ workers. It also tells you how to register with Inland Revenue as an employer.

IR334

Use this form when you want to register with us as an employer.

IR335

This guide explains the tax responsibilities of anyone who employs staff.

IR336

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

IR337

This guide provides examples on how to to complete your Employer information form (IR348) and New employee details (IR346) forms.

IR340

IR340 weekly and fortnightly tax tables for pay periods ending on or after 1 April 2019 until 31 March 2020.

IR341

IR341 Four-weekly and monthly tax tables for pay periods ending on or after 1 April 2019 until 31 March 2020.

IR344

Use this form to make changes to employer schedules that you've filed, including any ESCT (employer superannuation contribution tax) deductions.

IR346

Use this form to record and submit the details for any new employee(s) who start working for you.

IR348

Use this form to send us the pay details of employees who are working for you.

IR349

Use this form if you have more employees than your Employment information (IR348) form can list.

IR358

This calling aid will help you use our automated self-service line. It is specifically for tax agents and outlines the services available to you.

IR359

Complete this form to register as an IR56 taxpayer.

IR361

Tax considerations when buying or selling property.

IR365

This factsheet helps you decide if you need to register for GST.

IR372

A guide to use if you are making any calculated adjustments on your GST return.

IR373

Use this return when a creditor sells a debtor's goods in satisfaction of a debt and there is GST to be accounted for.

IR374

Use this service to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

IR375

This guide tells you how GST works and tells you how the majority of businesses manage their GST obligations.

IR378

An example of a cashbook when you use a payment basis to calculate your GST.

IR380

Use this form to register if you're going to start deducting non-resident withholding tax (NRWT) from interest, dividends and/or royalties to non-residents.

IR382

Ka whakamāramatia i ēnei whārangi ngā āhuatanga tāke o ngā utu me ngā koha i te hapori Māori mō te wāhi ki te tāke whiwhinga moni, te tāke hokohoko (GST), me te noho mai o te tangata hei kaimahi māu.

IR386

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.

IR395

This guide explains how to pay interest to overseas lenders without having to deduct NRWT (Non-resident withholding tax).

IR396

Use this form to register for approved issuer status. You can also use this form to register your security.

IR397

Only securities that have been registered with us qualify for a zero-rate of NRWT (Non-resident withholding tax). This form is used to register securities. Complete a separate form for each security or class of securities.

IR3A

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

IR3B

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

IR3F

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

IR3G

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

IR3K

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

IR3NR

Use this return if you haven't been in New Zealand for the tax year but have earned income from New Zealand sources.

IR3NRG

Use this guide to help you complete your Individual tax return: Non-resident IR3NR for the 2019 tax year.

IR3R

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

IR4

Complete this tax return if you're a company.

IR401

Complete the IR401 if you want to appoint an Executive Office Holder to act on behalf of you or your organisation, eg your company, society, trust, school, club, Māori authority.

IR406

This return is not required for income years starting on or after 1 July 2011. 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. No CTR is available for income years starting on or after 1 July 2011.

IR407

Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.

IR409

A guide to help employers with their fringe benefit tax (FBT) requirements.

IR417

This worksheet assists employers who pay fringe benefit tax to calculate their quarterly return.

IR420

Use this return if you’re an employer who files FBT quarterly.

IR421

Use this return to file FBT if you're a company with shareholders-employees - the period covered is the same as your companies income tax return.

IR422

Use this return if you're an employer (including companies) who files FBT annually - 1 April to 31 March.

IR425

Use this guide if you're an employer completing your fourth quarterly or annual income year FBT return or final return after ceasing employment.

IR425

Use this guide if you're an employer completing your fourth quarterly or annual income year FBT return or final return after ceasing employment.

IR425

Use this guide if you're an employer completing your fourth quarterly or annual income year FBT return or final return after ceasing employment.

IR425

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR425

This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment.

IR432

This form should be completed to tell us about an amalgamation. It must be completed by a representative of the company or building society resulting from the amalgamation.

IR433

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns. It is the legal document that will remain in force for succeeding years unless the company ceases to be non-active.

IR434

This form is for companies that have deactivated themselves with us, and which wish to declare the company as active. The completion of this legal document means the company will be required to file annual income tax and imputation returns.

IR435

This booklet is a complete guide to the qualifying company (QC) rules.

IR436

This form is for existing qualifying companies who need to re-elect in order retain their qualifying company status.

IR437

This form should be completed when you have elected to be a qualifying company and you wish to revoke that election.  An election may be revoked by a resolution of the board of directors of the company and/or any shareholders who previously elected.. 

IR439

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 can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident person with an interest in a FIF who elects to use the accounting profits method, and a separate form for each FIF in which you held an interest should be completed. The accounting profits method has been repealed for income years starting on or after 1 July 2011.

IR44

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund.

IR44

Use this return to file details of the 2019 taxable income, trustee details and disclosures for a registered superannuation fund.

IR440

Branch Equivalent method has been repealed for income years starting on or after 1 July 2011. 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.

IR441

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.

IR442

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.

IR443

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 can calculate your foreign investment fund (FIF) income or loss. It must be completed by a New Zealand resident with an interest in a FIF who elects to use the deemed rate of return method. A separate form for each FIF in which you hold an interest should be completed.

IR444

The term foreign loss is used to describe attributed foreign losses from a controlled foreign company (CFC) and/or attributed foreign investment fund (FIF) losses. A CFC is a foreign company controlled by five or fewer New Zealand resident shareholders. An FIF is a foreign entity in which a New Zealand resident has an interest. Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses. For more information please refer to the Qualifying companies, a guide to tax law (IR435).

IR447

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".

IR448

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".

IR44E

Return for filing details of the taxable income for a group investment fund.

IR44G

Use this guide to help you complete your Income tax return:Registered superannuation funds return guide IR44G

IR450

Use this form to register if you're going to start deducting resident withholding tax (RWT) from interest that you pay.

IR451

Application for exemption from resident withholding tax (RWT) on interest and dividends.

IR454

Use this form to request a refund if you have been charged resident withholding tax (RWT) and you hold a certificate of exemption from RWT.

IR456

Use this form to choose the rate that RWT is deducted from your interest.

IR461

This guide explains the tax rules relating to the foreign investment fund (FIF) rules and sets out obligations for investors.

IR462

Use this form to disclose a settlement of a trust where no trustee was resident in New Zealand at the time of settlement, or the trustee later became non-resident.

IR463

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.

IR464

Complete this form when your organisation is requesting overseas donee status.

IR467

Use this form only for income years starting prior to 1 July 2011. Use this form to determine the control and income interests in a foreign company on a daily measurement basis, or an income interest in a foreign investment fund (FIF) on a daily measurement basis where the accounting profits or branch equivalent methods are used to calculate FIF income or loss for that interest.

IR470

Application for an administrative review IR470

IR470A

Ground 5 - high cost of contact worksheet IR470A

IR470B

This is a supplementary form to the Application for an administrative review (IR470) when re-establishment costs is a ground for your application.

IR471

Child support review - response by other party IR471

IR472

Application for an exemption review IR472

IR473

Form to use to elect to form an imputation group and to elect the nominated company of the imputation group. To be completed by all companies forming the group.

IR475

Use this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group.

IR476

A factsheet for tax agents and their staff to help complete tax activity efficiently, especially during the busy period. It lists the activities you can undertake through our self-help options: myIR Secure Online Services E-File our website tax agents' 0800 self-service line

IR479

Use this form only for income years starting prior to 1 July 2011. Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Only use if the foreign company is resident in any country specified in Part A of Schedule 24 of the Income Tax Act 2007.

IR483

Use this form if you are an existing Māori authority or you want us to apply the Māori authority rules (see our Becoming a Māori authority IR487) . You can also complete this online.

IR484

This guide outlines recent law changes to the tax rules for Māori authorities, taking effect from the 2004 - 05 income year.

IR486

This return is for the disclosure of tax sparing credits claimed under double tax agreements.

IR487

This guide outlines to become a Māori authority, the advantages and disadvantages and who is eligible.

IR488

This service is for Australian companies wishing to maintain a tax imputation credit account in New Zealand. You can also complete this online.

IR494

Form to use when a number of companies form a consolidated group for tax purposes. All companies forming the group must complete the form. If there are more than three companies, complete another election notice and attach it to this one.

IR495

This service can be used to make a number of elections within a consolidated group.

IR498

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

IR4GU

Use this guide to help you complete your 2019 income tax, annual imputation and FDP (foreign dividend payment) account returns.

IR4J

Use this return to file the company's imputation return for the year 1 April 2018 to 31 March 2019.

IR4JG

Use this guide to help you complete the Annual imputation return IR4J for the 2019 tax year.

IR4K

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.

IR4S

Complete this form to fill out shareholders', directors or relatives details for the 2019 tax year.

IR505

Tax relief and/or income assistance may be available in an extreme event.depending on your personal circumstances

IR511

This brochure provides tax information in Mandarin/English for inbound tourism operators to help them comply with their New Zealand tax obligations. You can download the guide or phone us on 07 921 3887 for free copies of the guide.

IR512

This brochure provides tax information in Korean/English for inbound tourism operators to help them comply with their New Zealand tax obligations. You can download the guide or phone us on 07 921 3887 for free copies of the guide.

IR516

Information for parents and non-parent carers on the 1 April 2016 changes to child support.

IR519

Use this form if you wish to make a claim for the non-disclosure right for tax advice documents where Inland Revenue has requested disclosure of those documents under its statutory powers to obtain information.

IR520

Use this form if you have been required by Inland Revenue to provide 'tax contextual information' from tax advice documents that are subject to a claim of non-disclosure.

IR523

This factsheet explains changes to the GST Act to allow non-resident businesses to register for and claim GST paid on New Zealand business expenses.

IR526

Complete this form to claim tax credits for donations.

KIR546

This guide is for businesses and organisations that charge GST and need information for more complex or less common GST issues. It looks at how to deal with GST adjustments, exempt supplies, zero-rated supplies and special supplies.

IR564

Use this service if you're an overseas business wanting to apply for GST registration.

IR586

You can use this form to set up 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 and to make child support payments.

IR589

This factsheet explains changes to the GST Act allowing New Zealand manufacturers to zero-rate the supply of specialised tools when supplied to non-residents.

IR590

If you wish to apply for relief from debt you will need to provide us with details of your financial position. This form enables you to provide us with those details so that we can assess your situation when applying for relief from debt.

IR591

Complete this form with information when you wish to apply for relief from debt for your business so we can assess your situation.

IR595

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

IR595D

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

IR596

Complete this form to get an IRD number for your organisation.

IR597

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

IR599

Use this service to register for Inland Revenue's online stationery ordering service which allows you to order bulk stationery.

IR6

Complete this return if you administer a trust or estate.

IR607

Form (IR607A) to use to register your foreign trust. Trusts formed after 21 February 2017 can use this form. Trusts that existed on or before 21 February 2017 must register by 30 June 2017.

IR607A

Use this (IR607) disclosure schedule if you administer a foreign trust and need to provide requested contact details for each person connected to the trust.

IR614

Our charter outlines the standards of service you can expect when dealing with us. Inland Revenue collects money to pay for public services. We help people to meet their obligations and receive their entitlements. We work within the Inland Revenue Acts and other relevant laws, and our actions are consistent with the spirit of the Treaty of Waitangi.

IR614

Our charter outlines the standards of service you can expect when dealing with us. Inland Revenue collects money to pay for public services. We help people to meet their obligations and receive their entitlements. We work within the Inland Revenue Acts and other relevant laws, and our actions are consistent with the spirit of the Treaty of Waitangi.

IR617

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

IR620

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

IR625

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

IR633

This form enables you to declare a complying trust is non-active. Completing this means the trust doesn't need to complete income tax returns.

IR67

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

IR679G

You can use this form to make changes to your employees' ESCT details on employer monthly schedules that you have filed.

IR679N

Use this form to let us know of changes that need to be made to New employee details (IR346) forms you've already sent in. This form can be used for amendments to multiple pay period details.

IR67A

Use this form for paying your approved issuer levy.

IR67P

Use this form to pay your NRWT.

IR67S

Complete this statement for the year to 31 March to balance the NRWT owing on interest, dividends and royalties.

IR67SG

Use this guide to help you complete your IR67 NRWT withholding certificates and IR67S NRWT reconciliation statement.

IR680

Use this return to make your monthly gaming machine duty (GMD) assessment and payment.

IR684

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.

IR691

This factsheet briefly explains what Working for Families Tax Credits are and how to apply for them.

IR691

He whakawhiwhinga Nga Tukunga Take o Me Whakaruruhau te Iwi ki nga whanau whai tamariki. E wha ona momo utunga, a, tera pea ka pai koe mo te kotahi, neke atu ranei, i runga tonu i nga ahuatanga e pa ana ki to whanau.

IR6B

Complete this form to give details of all beneficiaries who received income from the estate or trust for the 2019 tax year.

IR6G

Use this guide if you're the administrator of an estate or trust for the 2019 tax year.

IR7

Use this return to provide us with the details of your partnership's or look-through company's (LTC) income/loss and expenses.

IR712

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.

IR713

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.

IR713A

Use this form when applying for a private ruling on a transfer pricing arrangement to make the additional declaration required with this type of private ruling application. This form should always be completed in conjunction with and accompany the Application for private ruling (IR713) form.

IR714

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 and product identified in them.

IR714A

This form is a statutory declaration for use where an applicant for a product ruling is a promoter of the arrangement to which the ruling will apply. It should be completed in conjunction with and accompany the IR714 Application for Product Ruling form.

IR715

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

IR719

Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value.

IR727

This guide provides information on the ways Deaf, hearing-impaired and speech-impaired customers can contact Inland Revenue.

IR730

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

IR733

List of codes to use when E-Filing correspondence to us.

IR735

Use this form when you want to apply for a determination relating to the financial arrangements rules. Any taxpayer, either personally or by their authorised agent can use this form when applying for a determination relating to the financial arrangements rules.

IR742

IRD number application - non-resident/offshore individual

IR744

Use this form if you’re a non-resident/offshore organisation and want to apply for an IRD number.

IR753

When your baby arrives, you can get payments from us to help with costs.

IR768

Use this form if you are a key office holder of an entity (not a natural person) applying to be listed as a tax agent. New key office holders who want to be listed as a representative of a tax agent with their own client list will also need to complete a separate Application to be listed as a tax agent or update a tax agent's details (IR791) form.

IR770

Use this form if you want to change a return you've filed or you disagree with an assessment or decision that we've issued.

IR771

Use this form if you want to respond to a notice of proposed adjustment (NOPA) that we have sent out to you.

IR773

Use this form to respond to a disclosure notice issued by the Commissioner as part of the disputes process.

IR775

This time bar notice must be signed and delivered to the Commissioner before the expiry of the relevant 4-year period.

IR776

This booklet follows the disputes process from when you first want to dispute an assessment or Inland Revenue decision to what happens after a challenge is resolved in court.

IR777

This guide explains what you need to know and your options to resolve a disagreement with your NOPA.

IR779

We may start the disputes process if we disagree with a return you've filed and have been unable to resolve the issue with you. This is called a Commissioner initiated dispute.

IR793

This form is to tell us about any changes needed to your client's records.

IR794

Use this form to request a tax type to be ceased for a client. You can also request delinking.

IR798

Use this form to register for Inland Revenue's electronic filing system for tax agents.

IR7G

Use this guide to help you complete the IR7 income tax return.

IR7L

Use this form to record LTC owners' income/loss attribution details.

IR7P

Use this form to record each partners' income/loss distribution details.

IR8

Use this return to file your Māori authority yearly income and expenses information for the 2019 tax year.

IR820

This form is to be signed by staff from other government departments or agencies, and contractors, who have access to Inland Revenue information.

IR830

This factsheet provides an overview of your income tax and GST obligations.

IR833

Complete this form if you had a taxable property sale during the year and you're showing the income from the sale in the "Other income" box of your tax return. You'll need to complete this even if you include the income in your Financial statements summary (IR10).

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 resident individuals 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 trustees who invest in PIEs.

IR860

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

IR861

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

IR862

You can use this form to elect to be a look-through company (LTC). To find out more about look-through companies please see our look-through companies (IR879) booklet.

IR879

This is a complete guide to the look-through company (LTC) rules.

IR880

This form is for applying for paid parental leave payments. It also has information on paid parental leave and who is eligible.

IR880D

This form is a statutory declaration you can use to prove your relationship with a child in your care when applying for paid parental leave.

IR881

This form is for transferring your paid parental leave payments to your spouse or partner.

IR886

This form can be used to tell us if you are arriving, have arrived in, are leaving or have left New Zealand so we can tell you your tax residence status and if you have any further New Zealand tax obligations.

IR888

The IR888 form is no longer available.Self-employed people now complete the Paid parental leave (PPL) application (IR880) form (link available below).

IR891

You can use this form to if you have a qualifying company (QC) or loss attributing qualifying company (LAQC) and want to transition to become a sole tradership or partnership. To find out more about the transitional process please see our Qualifying companies (IR435) booklet.

IR896

Form to use to revoke a look-through company (LTC) election.

IR8G

Use this guide to help you complete your Income tax return: Māori authorities 2019 IR8.

IR8J

This form is used to file the Māori authority credit account returns separately from your income tax return.

IR9

Use this return to file your club or society's back-year income and expenses information.

IR900

Return (IR900) to use to send us annual return details for each foreign trust

IR900A

Schedule (IR900A) to use to provide details of settlements and distributions made over the year

IR910

Form for existing payroll for tax professionals who offer and provide payroll services to employers. They can register to become an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.

IR911

Form to use if you are a PAYE intermediary for an employer, and the employees need to access the employer's records.

IR913

Paye intermediary cessation

IR917

Form to use if you are a PAYE intermediary for an employer, and the employees need to access the employer's records.

IR920

Use this form if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.

IR953

A summary sheet explaining the common mistakes we see in GST returns and providing tips for getting it right.

IR954

Use this form if you want to apply for child support against the parents of a child or if you receive an unsupported child's benefit for a child. You must apply against both parents.

IR955

A summary sheet explaining why record keeping is important and providing tips for getting it right.

IR958

Use this form to register a court order for the payment of child support.

IR959

Use this form if you're a non-parent carer and you don't want to receive child support payments from one of the liable parents. We call this a "waiver". You can also use this form if you want to cancel a waiver.

IR962

Use this form to register a voluntary agreement or court order for the payment of domestic maintenance.

IR978

This is the Chinese version of the What are Working for Families Tax Credits? guide.

IR984

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

IR994

Use this form if you're a non-resident business supplying low-value imported goods and/or remote services, including online services, from outside New Zealand to consumers in New Zealand and you meet the GST registration criteria.

IR995

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

IR997

Form to use for non-resident or offshore person who has been asked to provide evidence of customer due diligence when applying for an IRD number.

IR9GU

Use this guide to help you complete the Income tax return: Clubs or societies IR9 for the 2019 year.

IR9XA

Tax agents' extension of time agreement

KS1

This form is for employers to enrol eligible employees in KiwiSaver.

KS2

This form is for employees to give their details to their employer. Note: Please make sure you access the latest version of this form. Once you have downloaded the PDF, check the version showing 3% deduction is displaying. If not, please highlight the URL and refresh your browser (CTRL + F5).

KS5

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.

KS6

This form is for employees to request a KiwiSaver savings suspension.

KS10

If you were automatically enrolled by your employer or are not yet 19 and were enrolled under the age of 18 without the required consent you can use this service to opt out of KiwiSaver. You can't opt out of KiwiSaver if you opted in.

KS12

Read about KiwiSaver and how it works if you're self-employed.

KS3

KiwiSaver is a work-based savings initiative designed to help set you up for retirement. Most members will build up their savings through regular contributions from their pay, making saving simple and easy.

KS33

KiwiSaver for children and young people

KS4

Explains your role and obligations when implementing KiwiSaver in your workplace.

KS45

This checklist provides key information for employers with new or existing employees.

KS51

The non-deduction notice allows employees to ask their employers to cease making deductions from their pay for KiwiSaver contributions.

KS8

This flow diagram provides an overview of the KiwiSaver process for new employees - how they can opt out, what will happen if they remain KiwiSaver members, and where to go for further information.

KS9

Flow diagram providing an overview for employers dealing with KiwiSaver for their employees.

IR360

This service lets you register for goods and services tax (GST).

IR17S

Use this form to reconcile all dividends treated as interest / Māori authority distributions and RWT (resident withholding tax) paid for past tax years.

IR10

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.

IR10A

Completing an IR10A will help speed up tax return processing. You do not have to include your financial records, although we may ask for them later.

IR10G

Use this guide to help complete the IR10. Completing an IR10 helps speed up the processing of the tax return. If an IR10 is completed, financial records don't have to be included, although they may be requested later.

IR17SA

Use this form to reconcile all dividends/Māori authority distributions and RWT received by agents and trustees for past years.

IR3

Download this return to complete your Individual tax return for past years.

IR340

IR340 weekly and fortnightly tax tables for past pay periods

IR341

IR341 Four-weekly and monthly tax tables for past pay periods.

IR3A

Use these returns to complete your Individual tax return IR3A for past years.

IR3G

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

IR3N

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

IR3NR

Use this return if you haven't been in New Zealand for the tax year but have earned income from New Zealand sources.

IR3NRG

Use this guide to help you complete your Individual tax return: Non-resident IR3NR for past years.

IR3NRN

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

IR4

Complete this tax return if you're a company.

IR44G

Use this guide to help you complete your Income tax return: Registered superannuation funds IR44.

IR4D

Complete this return to declare your company's foreign dividend payments for past years.

IR4GU

Use this guide to help you complete your income tax, annual imputation and FDP (foreign dividend payment) account returns for past years.

IR4J

Use this return to file the company's imputation return for past years.

IR4JG

Use this guide to help you complete the Annual imputation return IR4J for past years.

IR4N

Use these notes to complete your IR4 for for past years.

IR4S

Complete this form to fill out shareholders', directors or relatives details for past years.

IR526

Complete this form to claim tax credits for donations for the tax year 1 April 2017 to 31 March 2018.

IR6

Complete these returns for past years if you administer a trust or estate.

IR6B

Complete this form to give details of all beneficiaries who received income from the estate or trust for past years.

IR6G

Use these guides if you're the administrator of an estate or trust for past years.

IR6N

Use these notes to help you complete an Income tax return: Estate or trust IR6.

IR7

Use these returns to provide us with the details of your partnership's or look-through company's (LTC) income/loss and expenses for past years.

IR7G

Use this guide to help you complete the IR7 income tax return for the past years.

IR7L

Use this form to record LTC owners' income/loss attribution details for the past years.

IR7P

Use this form to record each partners' income/loss distribution details for the past years.

IR8

Use this return to file your Māori authority yearly income and expenses information for past years.

IR8D

These returns is used to declare your Māori authority's foreign dividend payments for past years.

IR8G

Use these guides to help you complete your past years' Income tax return: Māori authorities IR8.

IR8J

This form is used to file the Māori authority credit account returns separately from your income tax return for past years.

IR8N

These notes help you fill in your Māori authorities income tax return IR8 for past years.

IR9

Use these returns to file your club or society's back-year income and expenses information.

IR9GU

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

IR9N

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

Use this checklist to find out what you need to do to get ready (if you’re not using payroll software).

Payday filing becomes mandatory from 1 April 2019. Use this checklist to find out what you need to do to get ready.

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.

SL3E

The government reviews the student loan repayment threshold each year and normally changes it on 1 April. Complete this form if you wish to re-estimate your interim payments towards your student loan.

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 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.