Make a payment
Industry guidelines Ngā aratohu ahumahi

Industry guidelines

Read information for specific industries - body corporates, education centres, general insurers, inbound tour operators, mineral mining, non-resident businesses, organisations providing ACC attendant care services, payroll giving, petroleum industry, PIEs, screen production industry, and winemakers.
Body corporates and GST

There are new tax rules on how GST applies to body corporates registered under the Unit Titles Act 2010.

Education centres

If you are involved in running an education centre you have a number of tax responsibilities. The term education centre includes all organisations providing educational services - university, school, kindergarten, kohanga reo or creche.

General insurance reserving

These guidelines outline the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.

Inbound tour operators

These guidelines outline what an inbound tour operator needs to do to comply with New Zealand's tax laws, including the GST liable on the facilitation fees charged by inbound tour operators.

Mineral mining

From 1 April 2014 new tax rules apply to the mining of minerals in New Zealand. The rules apply to exploration for, and development of the mines, and the physical mining of the minerals.

Non-resident businesses and GST

Organisations providing ACC attendant care services

Tax is deducted from personal service rehabilitation payments for attendant care, home help, childcare, attendant care services related to training for independence, attendant care services related to transport for independence. Find out how you are affected as an agency providing services for ACC.

Payroll giving for donee organisations

Find out what you need to do when issuing receipts for payroll giving donation purposes.

Petroleum industry

Key information if you have an interest in petroleum mining or exploration.

Portfolio investment entities (PIE)

This section has information for entities that have elected or will elect to become PIEs (portfolio investment entities).

Screen production industry

Information for people involved in the screen production industry.


Tax information that applies specifically to winemakers, including the valuation of trading stock for income tax purposes, and the Australian wine equalisation tax rebate which may be claimed.