About this guide

IR320 is a practical guide to tax obligations, records, income and expenses for businesses and not-for-profit organisations.

Using the guide

Use it as a broad business tax reference, then follow the detailed guide for GST, employment, depreciation or the organisation’s legal structure.

Related forms and guides

• New employer information (IR333)
• GST guide (IR375)
• Depreciation guide for businesses (IR260)

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