About this Guide This factsheet tells you how someone can qualify as a child’s non-parent carer and apply for child support. When to use this guide You’re a non-parent carer if you provide care for a child but you’re not the child’s parent, eg: a guardian a grandparent another family member a family friend any…

About this Form Use this form to send a response to a child support review. Liable parents and receiving carers can use this form to give information for the hearing. What you will need You’ll need your: IRD number current address contact details. For the future hearing, decide whether you want to: attend bring a support person have…

This form will provide information about your financial position to enable the review officer to determine the effects of any change to the child support assessment.

About this Guide Sets out the child support responsibilities of paying parents who are long-term hospital patients. When to use this guide If you are a paying parent who is a long-term hospital patient you may be able to stop or reduce your child support payments while you’re in hospital.

About this Guide If you’re a liable parent who is currently in prison, you may be able to stop or reduce your child support payments. Read this factsheet to find out if you qualify. When to use this guide If your income reduces or ceases, you may be able to stop your child support payments,…

About this Form If you’re a paying parent or receiving carer, use this form to work out how much you can pay towards your child support debt or overpayment. What you will need You’ll need your: IRD number current address contact details employer’s information bank account number. You’ll also need to give details of people…

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…

The Common Reporting Standard (CRS) is an Organisation for Economic Co-operation and Development (OECD) initiative to combat global tax evasion.

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 Guide Use this guide to help you complete Employment information forms. When to use this guide Use this guide to help you complete Employment information (IR348) and Employment information supplementary (IR349).

About this Guide An audit is a check of tax and business records to make sure you’ve paid the right amount of tax. They can cover income tax, GST and employer returns. When to use this guide You can read more about computer-assisted audits in our Computer-assisted audits guide – IR297A.

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…

This form will provide information about how to convert currency when working out if you should charge goods and services tax (GST) on sales of low-value goods imported into New Zealand.

These guidelines can help tax agents when they send any correspondence or requests to us. Each guideline explains what information needs to be provided so the request can be considered or the return processed as quickly as possible.

Country-by-country reporting requirements have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting. 

If you have a credit in your account, or a client’s, you may want it transferred to another tax account or person instead of being refunded.

This form, IR 816 (October 2010), replaces immediately all previous “Request for a Copy of Personal Information” forms relating to checks for criminal records.

This form is intended to provide operational advice in the New Zealand context, for financial institutions that are implementing the CRS, and others who may have CRS (and FATCA) obligations.

This form is a process that is completed with a New Zealand reporting entity for customer due diligence. 

Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.

this form is about if you’re applying to be an intermediary as an individual or as a key office holder of an entity (not a natural person), on behalf of the entity.

When a person is deceased there may be a refund owing on their taxes.

The company resulting from an amalgamation may be one of the amalgamating companies or it may be a new company.

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…

As a Discretionary Investment Management Services (DIMS) provider, Custodian used by a DIMS provider, or Customer of a DIMS provider, you should consider whether you have obligations under the Common Reporting Standard (CRS).

About this Guide Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand. When to use this guide If you are a distributor for a direct selling…

If you wish to apply for relief from debt you will need to provide us with details of your income and expenses. This form enables you to provide us with those details so that we can assess your situation when applying for relief from debt.

This factsheet gives a brief overview of the steps involved in a Commissioner initiated dispute.

Explains the process to follow if you want to dispute the assessment of your tax liability, or other decision.

If the standard tax codes (for example, “M”, “S”, “SH” or “ST”) or the rate of withholding tax don’t deduct the right amount of tax, a special tax code or deduction rate could help you.

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.

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.

This form can be used when a number of companies form a consolidated group for tax purposes.

Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.

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 Form Form to use when making changes to Employment information (IR348) that have been filed. When to use this form Use this form to let us know of changes that need to be made to an Employer information (IR348) you’ve already sent in. The form can only be used for amendments to one…

Form to use if you are an employer using a PAYE intermediary to act on your behalf for your PAYE responsibilities.

About this Form Form to use to register as an employer. You can also do this online. When to use this form Fill in your details including: contact phone number your address bank account details BIC code employment details. What you will need You’ll need: the IRD number to be registered your contact details your…

About this Guide Explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us. When to use this guide Using this guide will help you fulfil your responsibilities as an employer. If you have anyone working for you, it is your responsibility to make…

About this Form You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000. The IRD will send you Employment information – IR348 and New employee detail – IR346 forms every month. When to use this form You must file an employment information form every time you pay…

About this Form Supplementary form to list your employees’ details. When to use this form Use this page as an additional page to the Employer information (IR348), if you have more employees than will fit on the page. What you will need For help, refer to IR337 Completing Employment Information forms.

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 want to estimate your current taxable income for your child support assessment. 

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS).

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.

A guide on how to read your EOT dashboard. Tax agents see a different view in Manage agency to other intermediaries.