About this Guide Maori authorities a guide to the new Maori authority tax rules. When to use this guide This guide outlines the legislation that was passed in 2003 introducing new rules that apply to the taxation of Maori authorities. It covers: the changes the tax rules for Maori authorities what is a Maori authority…

About this Form To support the new rules, including the expanded information collection powers applying to large multinational groups, we have introduced the Base Erosion and Profit Shifting (BEPS) disclosure. You should complete this if the hybrid and branch mismatch rules, or interest limitation rules, apply to you in income years beginning on or after…

About this Guide This booklet is to help customers who want to know about binding rulings on taxation laws. The booklet explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling. When to use this guide From the…

If you have income from home-based boarders or home-stay students, you can use this worksheet (IR1255) to work out if you need to pay tax on the income.

About this Guide Use this factsheet if you’re a boarding service provider, have a homestay, students or flatmates paying to live in your home. It will help you to work out if you need to declare this income for tax purposes.

About this Form A Branch Equivalent Tax Account (BETA) is a memorandum account used to prevent double taxation of attributed foreign income derived from an income interest of 10% or greater in a controlled foreign company (CFC). This form can be completed on-screen by typing content directly into the PDF document. Once you have completed…

About this Form Complete this form if you had a bright-line property sale during the year and you’re showing the income from the sale in your tax return. You need to complete this even if you include the income in your Financial statements summary – IR10. When to use this form You have received this form…

About this Form A form for businesses that officially cease trading to use to finalise their tax liabilities. In most cases your business can be ceased over the phone. This is faster than printing the form and sending it in. This form can be completed on-screen by typing content directly into the PDF document. Once…

About this Guide This guide will help you to understand whether you should be paying tax when you sell a property and tells you about your responsibilities. It will help you decide whether you need to get more information or professional advice. When to use this guide Use this guide if you have sold a…