All Accounting Categories
Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.
Declaration for an intermediary
this form is about if you’re applying to be an intermediary as an individual or as a key office holder of an entity (not a natural person), on behalf of the entity.
Declaration in support of application for refund (deceased person)
When a person is deceased there may be a refund owing on their taxes.
Declaration of an amalgamation
The company resulting from an amalgamation may be one of the amalgamating companies or it may be a new company.
Depreciation – a guide for businesses
About this Guide 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. This guide explains how businesses claim…
DIMS providers, Custodians and the CRS
As a Discretionary Investment Management Services (DIMS) provider, Custodian used by a DIMS provider, or Customer of a DIMS provider, you should consider whether you have obligations under the Common Reporting Standard (CRS).
About this Guide Direct selling is quite different from other ways of doing business in New Zealand. This guide provides you with information on meeting your tax obligations when you are a distributor for a direct selling organisation in New Zealand. When to use this guide If you are a distributor for a direct selling…
Disclosure of financial position
If you wish to apply for relief from debt you will need to provide us with details of your income and expenses. This form enables you to provide us with those details so that we can assess your situation when applying for relief from debt.
Disputes process initiated by the Commissioner
This factsheet gives a brief overview of the steps involved in a Commissioner initiated dispute.
Disputing a notice of proposed adjustment
If we send you a notice telling you we’re going to adjust your tax liability, you can dispute the notice. This guide explains the process for you to follow.
Disputing an assessment
Explains the process to follow if you want to dispute the assessment of your tax liability, or other decision.
Do you need a tailored tax code?
If the standard tax codes (for example, “M”, “S”, “SH” or “ST”) or the rate of withholding tax don’t deduct the right amount of tax, a special tax code or deduction rate could help you.