Use this guide to realise your employer obligations for KiwiSaver.

An example of a cashbook when you use a payment basis to calculate your GST.

If you are a New Zealand resident person who held, during the tax year, an attributing interest in 10 or more foreign investment funds (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 loss, use this form for the calculation and complying with the disclosure requirements.

You must enroll eligible new employees aged 18 years and over and under 65 into KiwiSaver. It’s an automatic enrolment. 

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

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 guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.

Form to use to let us know you are leaving or have left New Zealand so that we can advise you of your tax residence status and if you have any further New Zealand tax obligations.

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns.

When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns – this is the form to reactivate the company as active.

You may want to declare a complying trust as non-active so that you’re not required to file an income tax return for it. 

Use this form if you are entitled to withdraw savings from your KiwiSaver account for retirement purposes and want to stop making further contributions.

You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand.

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

Use this form to formally object to a child support decision or assessment. Any person affected by a decision or who receives an assessment notice may object to it.

Use this form if you want to change a return you’ve filed or you disagree with an assessment or decision that we’ve issued.

Use this form if IRD have sent you a Notice of proposed adjustment and you disagree with one or more of the proposed changes.

Where a 2019 tax return is filed after 31 March 2020, the time bar is extended to 31 March 2025 (4 years from the end of the tax year in which the return is filed – instead of 31 March 2024) under section 108 of the Tax Administration Act 1994.

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS). Employers need to tell IRD when they operate an exempt ESS.

About this Guide Non-resident withholding tax (NRWT) is a tax withheld from New Zealand payments of interest, dividends, and royalties to non-residents (foreign investors). These kinds of payments are called non-resident passive income (NRPI). When to use this guide If you pay non-resident passive income (NRPI), this guide tells you: when you are required to…

If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.

When you’re selling goods or services over the internet, you have the same tax obligations as any other business. This factsheet explains your obligations for income tax and GST, and what to do if you need to correct your tax returns.

If you are a New Zealand charity whose purposes are mainly overseas, you can apply for overseas donee status.

Use this questionnaire to find out what types of overseas income your client has so you can advise them correctly about their tax obligations and responsibilities in New Zealand.

This guide contains information on the taxation of foreign superannuation lump sums and overseas pensions. 

About this Guide If you are a New Zealand tax resident, generally you will have to pay income tax on your overseas social security pension in New Zealand. This guide explains the tax obligations for people who receive social security pensions from outside New Zealand. When to use this guide If you are a New…

When two or more people are in a business partnership, they must file an IR7. This guide will help you with information on how to file the IR7.

Use this form if there are more than five partners who received income from the partnership. Attach this form to the top of page 3 of the partnership’s IR7 income tax return.

Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.

If you’re a non-parent carer, use this form if you want to stop getting child support payments from 1 of the liable parents.

This factsheet explains the tax treatment of payments or gifts in the Māori community for the purposes of income tax, GST and employing staff.

You have certain tax and legal responsibilities when you hire entertainers. If you hire bands or entertainers, this factsheet will help you work out if you need to deduct tax.

Your employees can make donations to approved charities through your payroll system. They’ll get a tax credit for each donation they make when you pay them. This reduces their amount of PAYE.

About this Guide As a taxpayer you are expected to meet certain standards when managing your tax affairs. There are penalties for not meeting the legal standards. This guide tell you what your obligations are and the current penalty and interest rules that may apply when obligations are not met. When to use this guide…

If you’re a liable parent under 16 or have turned 16 within the last 3 months, you can apply for an exemption to stop or reduce your child support payments. You must do this within 3 months of turning 16.

If you’re an overseas investor, you can be a non-resident investor or a notified foreign investor (NFI). Portfolio investment entity (PIE) income is taxed differently depending on your situation.

A prescribed investor rate (PIR) is the tax rate that a multi-rate PIE (MRP) uses to work out tax on income from an investment. PIRs are only provided when investing in an MRP.

About this Form If you are a hospital patient or prison inmate and you want an exemption from paying child support or spousal maintenance you can use this form. When to use this form Use this form if you are in hospital or in prison for 13 weeks or more and you want to apply…

This factsheet explains your tax responsibilities and entitlements if you’re a self-employed private operator in the sex industry.

As an offshore person, you’ll need to prove you have a fully functional bank account with a New Zealand bank or financial institution.

This guide tells your obligations if you hold or control New Zealand financial accounts.

Provisional tax is income tax you pay during the year, helping you “spread the load” and avoid a big end-of-year bill. This factsheet explains your provisional tax options.

About this Guide Tells you what provisional tax is, and how and when it must be paid. When to use this guide We’ve written this booklet to explain provisional tax. We’ve included information for individuals and non-individuals (companies, Maori authorities, estates, trusts, clubs and societies).

If you’ve made a mistake or filed an incorrect tax return, it’s best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.

A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company.

You can use this form to elect to be either a qualifying company. To find out more about qualifying companies please see our Qualifying companies (IR435) booklet.

Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.

This document is used to help you and Child Support work out if you have a shared care arrangement in place. The questionnaire and calendars ask for information on the care provided by both parties, and are helpful if you and the other carer disagree about the level of care provided.

This factsheet tells you about some of the benefits of keeping good records. It also has a checklist of the types of records you need to keep.

This factsheet explains how redundancy payments and retirement allowances are taxed and how these payments may affect your entitlements.

A form to use if you receive New Zealand non-resident withholding income (NRWI) and want to request a refund or certificate of non-resident withholding tax (NRWT) paid.