ACCOUNTING RESOURCES
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IR494
Election to form a consolidated group
Use IR494 when eligible companies elect to form a consolidated group for tax purposes.
IR180
Gaming machine duty
IR180 explains gaming machine duty, the problem gambling levy and GST obligations for organisations that operate gaming machines.
IR680
Gaming machine duty return
Use IR680 to file the monthly gaming machine duty return and assessment.
IR1021
Tax rules for holiday homes
IR1021 explains the mixed-use asset tax rules for holiday homes rented to the public for short stays.

