ACCOUNTING RESOURCES

ALL A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

IR346K

New employee and KiwiSaver details

You must enroll eligible new employees aged 18 years and over and under 65 into KiwiSaver. It’s an automatic enrolment. 

IR67

New Zealand NRWT withholding certificate

Complete one certificate for each non-resident you deducted NRWT from during the year to 31 March.

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.

IR292

New Zealand tax residence

This guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the normal New Zealand immigration residency rules.

IR886

New Zealand tax residence questionnaire

Form to use to let us know you are leaving or have left New Zealand so that we can advise you of your tax residence status and if you have any further New Zealand tax obligations.

IR433

Non-active company declaration

This form enables you to declare a company as non-active. Completing this form excuses a company from filing income tax and imputation returns.

IR434

Non-active company reactivation

When a company has declared themselves as non-active with us and are not required to file income tax or imputation returns – this is the form to reactivate the company as active.

IR633

Non-active trust declaration

You may want to declare a complying trust as non-active so that you’re not required to file an income tax return for it. 

KS51

Non-deduction notice

Use this form if you are entitled to withdraw savings from your KiwiSaver account for retirement purposes and want to stop making further contributions.

IR3NRG

Non-resident income tax return guide

You must complete and send in an IR3NR if you were a non-resident for the full year but received income from New Zealand.

IR3NRN

Non-resident income tax return notes

These notes help you fill in your Non-Resident Individual Tax Return (IR3NR). You need to file your IR3NR by 7 July unless you have a tax agent or an extension of time.

IR3NR

Non-resident individual tax return

You would use this return if you have not been personally present in New Zealand and have earned income from New Zealand sources.

IR523

Non-residents claiming GST in New Zealand

This factsheet explains the change that allows non-resident businesses to register for GST and claim GST paid on New Zealand business expenses.

IR119

Notice of objection – child support

Use this form to formally object to a child support decision or assessment. Any person affected by a decision or who receives an assessment notice may object to it.

IR770

Notice of proposed adjustment

Use this form if you want to change a return you’ve filed or you disagree with an assessment or decision that we’ve issued.

IR771

Notice of Response

Use this form if IRD have sent you a Notice of proposed adjustment and you disagree with one or more of the proposed changes.

IR775

Notice of waiver of time bar

Where a 2019 tax return is filed after 31 March 2020, the time bar is extended to 31 March 2025 (4 years from the end of the tax year in which the return is filed – instead of 31 March 2024) under section 108 of the Tax Administration Act 1994.

IR1211

Notification of Exempt Employee Share Scheme

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS). Employers need to tell IRD when they operate an exempt ESS.

IR67P

NRWT (non-resident withholding tax) payment slip

Use this form to advise IRD of the total amount of NRWT you are paying.  This will be split into dividends, interest and royalties.

IR67S

NRWT on interest, dividends and royalities reconciliation statement

About this Form This reconciliation balances the NRWT owing on the interest, dividends and royalties you paid, with the NRWT paid during the year. 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…

IR67SG

NRWT reconciliation statement guide

About this Guide Use this guide to help you complete your IR67 NRWT deduction certificates and IR67S NRWT reconciliation statement. When to use this guide Use this guide to help you prepare the IR67S NRWT reconciliation statement.

IR380

NRWT – payer registration

If you pay non-resident withholding income (NRWI), you must deduct non-resident withholding tax (NRWT), and are required to register as a payer of non-resident withholding tax.

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