About This Guide Do you rent your holiday home to the public for short-term stays? You need to be aware of the tax rules that apply to “mixed-use” assets. Our factsheet tells you what you need to know. Pay special attention to the “Exemptions” section – it may make life a lot easier. When to…

About This Form This return is for the disclosure of tax sparing credits claimed under double tax agreements. The period for which disclosure is required is the accounting period corresponding with any income year ending on 31 March. When to Use This Form Any company or other person who has claimed a foreign tax credit…

About This Guide This guide gives you an introduction to the different kinds of taxes Inland Revenue collects in New Zealand. We’ve written it mainly for new residents and potential immigrants to New Zealand. We also explain the following social assistance programmes that we administer: • Child support – money paid by a parent not…

About This Guide Are you paying a lump sum to an employee or ex-employee? Lump sums include back paid holiday pay and redundancy. This factsheet tells you how the lump sum may change their tax obligations or entitlements. When to Use This Guide If you know you are going to make a lump sum or…

About This Guide Have you bought an investment apartment with a managed lease? Are you thinking of selling it? You may have to pay GST. This leaflet explains why When to Use This Guide Many people buy apartments with a lease to a management company included in the purchase. This lease often comes with a…

About This Form If your group of companies wants to form an imputation group, they’ll need to send us a completed Elect to form an imputation group . When to Use This Form Use this form if you are an Australian company electing to maintain a New Zealand imputation credit account under section OB 2…

Use this flowchart to work out whether your client is a transitional tax resident. If they are it may affect the tax treatment of certain foreign income.

An explanation of how estates and trusts are taxed.

About This Guide 1. The HIRE Act 2010 introduced legislation requiring financial institutions outside of the United States (“U.S.”) to provide details relating to U.S. citizens’ financial accounts to the U.S.’s Internal Revenue Service (“IRS”). 2. The Intergovernmental Agreement (“IGA”) between the U.S. and New Zealand to improve international tax compliance and to implement FATCA…

About This Form The most recently available financial statements of the business’s assets and liabilities must be attached to this form. If you’re an individual living in New Zealand, use this process to: apply for financial relief support a proposal to pay using instalments. You’ll need to fill in and submit this application as soon…

About This Form If you are a liable parent, you may apply for an exemption from paying child support if the child was conceived as a result of a sex offence. How to Use This Form You’ll need your: IRD number postal address contact details name of the child the exemption will apply to supporting…

About this Guide This booklet explains tax obligations for people visiting New Zealand. When to use this guide If you are visiting New Zealand, use this booklet to help work out what your tax obligations may be. This booklet has information on: New Zealand’s major taxes and how they apply to New Zealand residents and…

About This Form A voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. For example, you left out some income from your return or claimed expenses that you were not entitled to. Any individual, business, trust or employer can make a voluntary…

About This Form A voluntary disclosure is when you tell us what is wrong with your tax returns before we find out in some other way. For example, you left out some income from your return or claimed expenses that you were not entitled to. Any individual, business, trust or employer can make a voluntary…

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

About This Guide This is a quick guide to show you what types of payments you may be entitled to and how to apply for them. Who can receive WfFTC To be eligible for WfFTC, you must: • be aged 16 years or older and the person responsible for the day-to-day care of the children,…

About This Guide This factsheet gives an overview of the child support scheme we administer. It includes general information for parents, or any person caring for a child who is not their own. How child support works If a carer receives a sole parent or unsupported child’s benefit from Work and Income, they’ll complete a…

About This Guide If you’re a withholder you’ll deduct residential land withholding tax (RLWT) for the offshore RLWT person. Your role within the process is done when the RLWT is paid to us. When to Use This Guide This factsheet will help you work out whether you’re a withholder, if you need to deduct residential…

About This Guide This payment depends on how much you earn, how many dependent children you have, and any shared care arrangements. You may not qualify for this payment if you receive a Foster Care Allowance, Orphans’ Benefit, Unsupported Child’s Benefit, parent’s allowance or board payments from Oranga Tamariki– Ministry for Children.   When to…

About This Form The chart is useful if you have a pay rise or your hours of work have dropped – you can use the chart and see if you still fall within a payment band. How to Use This Form To get Working for Families you’ll need to: have a dependent child or children in your…

About This Guide Explaining and giving information  to new KiwiSaver member who are qualifying to join KiwiSaver, and how to making a regular contribution to KiwiSaver. When to use this guide If you want to know more about KiwiSaver, this form includes all information you need: Eligibility criteria for joining the Kiwi-Saver Opting in kiwiSaver…

About This Guide This factsheet explains the change allowing the zero-rating of tooling costs to non-residents. What is the change? New Zealand manufacturers can zero-rate the supply of tools if the tools are: • used in New Zealand solely to manufacture goods that will be exported, and • supplied to a non-GST registered non-resident. The…