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…

This form outlines details of income for each beneficiary of an estate or trust for a given year. It is an attachment to the Income tax return: estate or trust (IR6).

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.