ACCOUNTING RESOURCES
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IR180
Gaming machine duty
When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.
IR680
Gaming machine duty return
About this Guide Use this return to make your monthly gaming machine duty (GMD) assessment and payment. This service can also be completed online. 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…
IR265
General depreciation rates
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 sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993.
IR1046
Getting lump sum payments – employees
When you get a lump sum payment or “extra pay”, it can affect the amount of tax you pay. It can also affect your ACC, KiwiSaver and student loan repayments and may affect your entitlements.
IR195
Gift duty guide
About this Guide This guide provides an in-depth explanation of gift duty. It’s aimed at tax and legal practitioners who are filling in gift statements on behalf of their clients and it includes references to case law and legislation around gift duty. When to use this guide If you made a gift on or after…
GST103B
Goods and services tax and provisional tax return
Use this form to complete your goods and services tax (GST) return and provisional tax return.
GST101A
Goods and services tax return
Use this form to complete your goods and services tax (GST) return.
IR249
Grants and subsidies
This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you’re running individually or with a group.
IR470B
Ground 11 – Re-establishment costs
When you apply under Ground 11, use this form as well as the Application for an administrative review – IR470 form.
IR470A
Ground 5 – high cost of contact worksheet
When you apply under Ground 5, use this form as well as the Application for an administrative review – IR470.
IR44E
Group investment fund return
Use this return to file details of the taxable income for a group investment fund.
IR953
GST – Getting it right
Use this guide to know how to get GST right before registering for GST.
IR372
GST adjustments calculation sheet
Use this sheet to calculate the GST on your adjustments for your GST return.
IR235
GST and provisional tax quick reference summary sheet
About this Guide A quick reference guide to GST and provisional tax. It shows you how and when they must be paid. When to use this guide Use this guide if you’re registered for GST and pay provisional tax. You’re required to pay provisional tax and GST by the same due date in those months…
IR374
GST application for group registration
Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.
IR375
GST Guide
This guide is for all businesses and organisations that charge GST and need information about how to do this.
AD265
GST on low-value goods – transporters and customs brokers
From 1 December 2019, New Zealand goods and services tax (GST) will apply to sales of low-value goods imported by consumers into New Zealand.
IR546
GST plus – Working out specific GST issues
This guide covers a number of infrequent and/or complex GST issues which will only apply to a limited number of registered persons, or will only occur under certain conditions.
IR373
GST return for goods sold in satisfaction of debt
Use this return when a creditor sells a debtor’s goods in satisfaction of a debt and there is GST to be accounted for.
IR365
GST – do you need to register?
This factsheet helps you decide if you need to register for GST. If you decide to register you can do this through myIR Secure Online Services.
IR324
GST – quick reference
GST is a tax on goods and services supplied in New Zealand by GST-registered persons. It may also apply to imported goods and certain imported services. It is generally charged and accounted for at a rate of 15%.
IR1048
Guidance on the Common Reporting Standard for Automatic Exchange of Information
The CRS is a global framework for the collection, reporting, and exchange of financial account information about people and entities investing outside of their tax residence jurisdiction.
IR855
Guide for resident individuals who invest in PIEs
This factsheet helps you understand your tax obligations as a resident individual when investing in a portfolio investment entity (PIE).
IR461
Guide to foreign investment funds and the fair dividend rate
This guide explains the tax rules relating to FIFs. Investors who have certain types of offshore investments may have FIF income.