About this Guide This factsheet explains the AIM provisional tax option, who can use it, and how it can benefit you. What you will need AIM works through AIM-capable accounting software. It calculates your provisional tax payments for you, all you have to do is keep your financial records up to date.

About this Form Use this form to calculate your business adjustments for Working for Families tax credits purposes. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the…

About this Guide This guide is to help you complete the Annual Imputation Return – IR4J. When to use this guide Most New Zealand-resident companies, unit trusts, producer boards and cooperatives must file an imputation return each year. The following bodies do not have to file imputation returns: non-resident companies trustee companies (but not group…

About this Form Use the IR4J Annual or Interim Imputation Return to report a company’s Imputation Credit Account (ICA) separately, including its opening balance, credit entries, debit entries and closing balance. Most New Zealand-resident companies can complete their annual imputation return as part of the IR4 Companies Income Tax Return. Use the IR4J if the…

About this Form Use this form to apply for a higher maximum pooling value when calculating the depreciation of your assets using the pooling value. When to use this form If you depreciate your assets using the pooling method there is a statutory pooling value of $2,000 for each asset. However, you can apply for…

About this Form 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. Use this form to apply for…

About this Form 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. Use this form to apply for…

About this Form Form to use to apply for a certificate of exemption from resident withholding tax. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information…

About this Form Use this form for paying your approved issuer levy. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form….

About this Guide A guide to associated persons definitions for income tax purposes. When to use this guide If you’re associated with someone in the property industry – you’re an associated person. This means you may have to pay tax on all or some of your property transactions, even if you’re not personally a property…

If you have income from home-based boarders or home-stay students, you can use this worksheet (IR1255) to work out if you need to pay tax on the income.

About this Form 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). This form can be completed on-screen by typing content directly into the PDF document. Once you have completed…

About this Form Use this form to choose the rate that RWT is deducted from your interest. When to use this form If you receive interest from a person or organisation, resident withholding tax (RWT) is usually deducted from those interest payments before they are credited to you. This might be interest from financial institutions…

About this Form Use the IR4S to provide details of shareholders, directors and relatives of shareholders who received remuneration with no PAYE deducted, shareholder AIM tax credits, or loans from the company. For group companies, the form is also used to report loss offsets and subvention payments, together with the associated company’s IRD number. When…

About this Guide Use this guide to help complete the IR4 Companies Income Tax Return and, where applicable, the annual imputation return. The guide explains how to complete sections relating to company details, income and deductions, tax losses, provisional tax, shareholder information and the imputation credit account. When to Use this Guide Companies that are…

About this Form This service can be used to make a number of elections within a consolidated group. When to use this form Use this form to make one or more of the following elections: Election to join an existing consolidated group Election to leave a consolidated group Change of the nominated company of a…

About this Guide 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. This guide explains how businesses claim…

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.

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.

About this Guide 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. When to use this guide If you are a business learn here all the things that you need to know when claiming…

Use IR6B to report beneficiary details, distributions, taxable income and tax credits for each beneficiary of an estate or trust. File it with the IR6 return or through the myIR file upload service.

Estate or trust return notes and worksheet – IR6N helps you file Income tax return: Estate or trust – IR6.

This guide will help administrators of estates and trusts fill in their Income tax return: Estate or trust (IR6).

Use this form if you are a non-resident contractor and you are wishing to apply for a certificate of exemption from withholding tax in New Zealand.

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

Completing an IR10 form helps speed up the processing of your tax return. If an IR10 is completed, financial records don’t have to be included, although they may be requested later.

Complete this form to elect to retain foreign losses or revoke an election made previously to retain foreign losses.

Employers must deduct PAYE from the earnings of employees. This booklet tells you how to work out the amount of PAYE to deduct. These four-weekly and monthly PAYE tables should be used for pay periods between 1 April 2021 and March 2022.

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. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.

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.

Use this return to file details of the taxable income for a group investment fund.

This factsheet helps you understand your tax obligations as a resident individual when investing in a portfolio investment entity (PIE).

If you have assets acquired on or before 1 April 2005, learn here what the historic rates are for claiming the depreciation on those assets.

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

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

About this Guide The IR7 is used to report the income, losses, and deductible expenses of a partnership or look-through company (LTC) for the relevant tax year. It is also used to calculate the net income or loss attributed to each partner or LTC owner. When to use this guide artnerships and look-through companies must…

About this Guide Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds’ return guide 2020 (IR44G) for further information. When to use this guide All superannuation funds registered with the Government Actuary must file an IR44 return. If your…

Use this return to file your club or society yearly income and expenses information for the 2021 income year, from 1 April 2020 to 31 March 2021.

About this Form Use the IR4 Companies Income Tax Return to report a company’s income, allowable deductions, tax losses, tax credits, and the amount of income tax payable or refundable for the relevant income year. You can complete and submit the IR4 online through myIR or use the paper form. Depending on the company’s circumstances,…

About this Form The IR6 is the income tax return for estates and trusts. It is used by an estate administrator or trustee to report income, allowable expenses, tax losses, beneficiary distributions, and any income tax payable or refundable. You can complete and submit the IR6 online through myIR or complete and send the paper…

About this Guide Use this return to file your Maori authority yearly income and expenses information for the 2020 (1 April 2019 to 31 March 2020) income year. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it…

This guide helps you fill in your IR3 return. If you received any other income apart from salary, wages, interest, dividends and/or taxable Maori authority distributions, you must file an IR3 return.

About this Form Use this form to complete your individual income tax return. You can also complete and submit your return online through myIR. You can complete the PDF on-screen by entering information directly into the document. We recommend downloading the form to your computer and saving your work regularly. If you are filing a…

This factsheet helps you understand your tax obligations as a non resident when investing in a portfolio investment entity (PIE).

About this Guide 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…

About this Guide 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. When to use this guide Calculate here…

About this Guide 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…

This form enables a person that has calculated foreign investment fund income or loss using the cost method to disclose the required information concerning their interests. 

This form must be completed by a New Zealand resident person with an interest in a FIF who elects to use the deemed rate of return method, and a separate form for each FIF in which you held an interest should be completed.

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.