You can make payments up to and on the due date. You can find the payment due date on your return, statement or letter and in your myIR account.

As an accountant you should consider whether you or your clients have obligations under the Common Reporting Standard (CRS).

This guide provides various examples of situations that may apply to self-employed persons and other individuals that received the Wage Subsidy and how their Wage Subsidy payments must be accounted for in their IR3/IR3NR.

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.

To acknowledge to Child Support you are the father of a child, if no other proof exists you need to complete the IR106 form.

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 Form During adjudication of a dispute, the Tax Counsel Office’s disputes team issues various letters and a detailed final adjudication report to the parties to a dispute. It would be faster and more efficient if the disputes team could communicate with you by email for these purposes. What you will need Please complete…

About this Form This form is used to file the company’s imputation return separately from your income tax return. 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…

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 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 If your business performs services in New Zealand under a contract, you’re a non-resident contractor. Non-resident contractors do not meet the requirements to register as a non-resident GST business claimant. When to use this form This form is only to be used by a business wanting to register under section 54B of…

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…

When to use this form When you apply for a child support review, also called an administrative review, you must be able to show you have 1 or more of 12 special circumstances. You may choose more than 1 ground, but you’ll need to provide the right proof for each ground in your application for…

About this Form Use this form to apply to have the liable parent’s exemption from child support reviewed. Only a receiving carer who applied for a formula assessment can apply for an exemption review. When to use this form You’ll need to be able to show the liable parent’s exemption from child support did not consider either: income…

About this Form Regarding financial arrangements rules, the IRD can issue taxpayer-specific determinations set out in the legislation. This is only if no general determination applies. When to use this form This form is for use by all taxpayers, either personally or by their authorised agent. What you will need If you need further assistance,…

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 Guide 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. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important…

About this Form The application should be submitted along with a completed Application for Private Ruling – IR713 form and Application for Private Ruling on Transfer Pricing Arrangement – Additional Declaration – IR713A form. When to use this form This declaration is for completion by all taxpayers applying for a ruling on a proposed, current…

About this Form 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 identified in them. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important…

About this Form This form is for use where an applicant for a product ruling is a promoter of the arrangement to which the ruling will apply. When to use this form This form should always be completed in conjunction with and accompany the IR714 Application for Product Ruling form. What you will need Please read…

About this Form 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. 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…

About this Form 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. 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…

About this Guide Application of Foreign Account Tax Compliance Act (FATCA) to collective investment vehicles guidance notes.

About this Form As a child support paying parent you can apply for a formula assessment on your current circumstances. When to use this form You would use this for each separate Child Support Formula Assessment (IR101) application form for each paying parent. List the children under the appropriate paying parent. What you will need Your IRD number….

About this Form For non-parent carers, use the Application to assess child support by a non-parent carer – IR954 form. If you only want to collect from 1 parent and you do not get the Unsupported Child’s Benefit, then you can waive, cancel, payment from the other parent. When to use this form Complete this form…

Only securities that have been registered with us qualify for a zero rate of non-resident withholding tax. This form is used to register securities – a separate form must be completed for each security or class of securities.

About this Form Use this form if you want to make a claim for a repayment of residential land withholding tax (RLWT) before the end of your income year. When to use this form Use this form if you want to make a claim for a repayment of RLWT, before the end of your income…

About this Form Complete this form to appoint an executive office holder to act on behalf of your organisation with Inland Revenue. This includes making enquiries, receiving statements, financial authority and registering for and managing a myIR secure online services account for your organisation. What you will need You’ll need your: IRD number and position…

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….

If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to become an approved issuer.

About this Guide This guide explains how to pay interest to overseas lenders without having to deduct non-resident withholding tax. When to use this guide If you pay interest to a non-resident lender, and want to pay it at a zero rate of non-resident withholding tax (NRWT), you have to apply to Inland Revenue to…

About this Form Use this form to enrol for Approved Research Provider status. When to use this form All research providers are eligible to apply to become an approved research provider. This includes sole traders, partnerships, companies, independent research organisations, trusts, charities as well as public bodies such as Crown Research Institutes, district health boards,…

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…

About this Form Form to use if you are entitled to receive child support or domestic maintenance payments but you do not want us to collect payments from the paying parent. When to use this form Use this form if you are entitled to receive child support or domestic maintenance and you want us to…

About this Guide To link a client, you must have authority to act for them. This gives you or your agency legal permission to work with us on their behalf. An authority to act for an individual does not extend to their businesses or other related entities. Authority to act for non-individuals must be given…

About this Guide Go to our Automatic Exchange of Information – IR1033 factsheet to find out more about your obligations if you hold or control financial accounts.

About this Form This form enables you to establish 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. This form can be completed on-screen…

About this Guide Maori authorities a guide to the new Maori authority tax rules. When to use this guide This guide outlines the legislation that was passed in 2003 introducing new rules that apply to the taxation of Maori authorities. It covers: the changes the tax rules for Maori authorities what is a Maori authority…

About this Form To support the new rules, including the expanded information collection powers applying to large multinational groups, we have introduced the Base Erosion and Profit Shifting (BEPS) disclosure. You should complete this if the hybrid and branch mismatch rules, or interest limitation rules, apply to you in income years beginning on or after…

About this Guide This booklet is to help customers who want to know about binding rulings on taxation laws. The booklet explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling. When to use this guide From the…

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 Guide Use this factsheet if you’re a boarding service provider, have a homestay, students or flatmates paying to live in your home. It will help you to work out if you need to declare this income for tax purposes.

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 Complete this form if you had a bright-line property sale during the year and you’re showing the income from the sale in your tax return. You need to complete this even if you include the income in your Financial statements summary – IR10. When to use this form You have received this form…

About this Form A form for businesses that officially cease trading to use to finalise their tax liabilities. In most cases your business can be ceased over the phone. This is faster than printing the form and sending it in. This form can be completed on-screen by typing content directly into the PDF document. Once…

About this Guide This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice. When to use this guide Use this guide if you have sold a…

About this Form Use this form to cancel your domestic maintenance under a court order or voluntary agreement. Only the person getting domestic maintenance may cancel it. What you will need For the receiving carer and liable parent, you’ll need: IRD numbers current addresses contact details

About this Form If you want to stop receiving child support under a formula assessment you need to complete the IR107 form. You can also complete this online. When to use this form If you are receiving a Work and Income benefit that includes a sole parent rate, you are unable to cancel a formula…

About this Form This form is to be signed by staff from other government departments or agencies, and contractors, who have access to sensitive revenue information. When to use this form The form describes their obligations under section 18B(2) of the Tax Administration Act 1994 to maintain and aid in maintaining the confidentiality of all…