ACCOUNTING RESOURCES
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IR1089
Accountants and the CRS
As an accountant you should consider whether you or your clients have obligations under the Common Reporting Standard (CRS).
IR1251
Accounting for the wage subsidy – Example scenarios for individuals
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.
IR1054
Accounting income method (AIM)
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.
IR106
Acknowledgement of parentage
To acknowledge to Child Support you are the father of a child, if no other proof exists you need to complete the IR106 form.
IR215
Adjust your income for Working for Families and student loans
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…
IR904
Agreement for communication by email with the Tax Counsel Office on disputes
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…
IR4J
Annual imputation return
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…
IR4JG
Annual imputation return guide
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…
IR719
Application for a higher maximum pooling value
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…
IR564
Application for a non-resident GST business claimant registration
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…
IR260A
Application for a provisional depreciation rate
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…
IR260B
Application for a special depreciation rate
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…
IR470
Application for an administrative review
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…
IR472
Application for an exemption review
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…
IR735
Application for determination relating to financial arrangements
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,…
IR451
Application for exemption from resident withholding tax (RWT) on interest and dividends
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…
IR713
Application for private ruling
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…
IR713A
Application for private ruling on transfer pricing arrangement – additional declaration
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…
IR714
Application for product ruling
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…
IR714A
Application for product ruling by promoter – statutory declaration
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…
IR712
Application for status ruling
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…
KS5
Application for withdrawal of initial KiwiSaver contribution
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…
IR1084
Application of FATCA to collective investment vehicles guidance notes
About this Guide Application of Foreign Account Tax Compliance Act (FATCA) to collective investment vehicles guidance notes.
IR101
Application to assess child support
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….
IR954
Application to assess child support by a non-parent carer
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…
IR397
Application to register security or securities for approved issuer levy (AIL)
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.
IR1102
Apply for a RLWT repayment claim
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…
IR401
Appoint an Executive Office Holder to act on your behalf
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…
IR67A
Approved issuer levy
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….
IR396
Approved issuer levy (AIL) – payer election
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.
IR395
Approved issuer levy guide
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…
IR1203
Approved Research Provider Application form
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,…
IR620
Associated persons definitions for income tax purposes
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…
IR129
Authorisation not to collect child support or domestic maintenance
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…
IR1059
Authority to Act guidelines for Intermediaries
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…
IR1033
Automatic Exchange of Information
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.
IR586
Automatic payment authority form
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…