All Accounting Categories
Partnership and look-through company (LTC) return guide
When two or more people are in a business partnership, they must file an IR7. This guide will help you with information on how to file the IR7.
Partnership income/loss attribution
Use this form if there are more than five partners who received income from the partnership. Attach this form to the top of page 3 of the partnership’s IR7 income tax return.
PAYE intermediary cessation form
Employers are able to voluntarily contract out their employer responsibilities to a PAYE intermediary. This form is for employers or the PAYE intermediary to cease an existing PAYE intermediary arrangement.
PAYE intermediary registration
Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.
If you’re a non-parent carer, use this form if you want to stop getting child support payments from 1 of the liable parents.
Payments and gifts in the Māori community
This factsheet explains the tax treatment of payments or gifts in the Māori community for the purposes of income tax, GST and employing staff.
Payments made to entertainers – your tax responsibilities
You have certain tax and legal responsibilities when you hire entertainers. If you hire bands or entertainers, this factsheet will help you work out if you need to deduct tax.
Your employees can make donations to approved charities through your payroll system. They’ll get a tax credit for each donation they make when you pay them. This reduces their amount of PAYE.
Penalties and interest
About this Guide As a taxpayer you are expected to meet certain standards when managing your tax affairs. There are penalties for not meeting the legal standards. This guide tell you what your obligations are and the current penalty and interest rules that may apply when obligations are not met. When to use this guide…
Persons under 16 years exemption – application
If you’re a liable parent under 16 or have turned 16 within the last 3 months, you can apply for an exemption to stop or reduce your child support payments. You must do this within 3 months of turning 16.
Portfolio Investment Entity Guide
If you’re an overseas investor, you can be a non-resident investor or a notified foreign investor (NFI). Portfolio investment entity (PIE) income is taxed differently depending on your situation.
Prescribed investor rate
A prescribed investor rate (PIR) is the tax rate that a multi-rate PIE (MRP) uses to work out tax on income from an investment. PIRs are only provided when investing in an MRP.
Prisoner and hospital patient exemption application
About this Form If you are a hospital patient or prison inmate and you want an exemption from paying child support or spousal maintenance you can use this form. When to use this form Use this form if you are in hospital or in prison for 13 weeks or more and you want to apply…
This factsheet explains your tax responsibilities and entitlements if you’re a self-employed private operator in the sex industry.
Proof of a fully fuctional NZ bank account
As an offshore person, you’ll need to prove you have a fully functional bank account with a New Zealand bank or financial institution.
Provision of US TINs
This guide tells your obligations if you hold or control New Zealand financial accounts.
Provisional tax is income tax you pay during the year, helping you “spread the load” and avoid a big end-of-year bill. This factsheet explains your provisional tax options.
Provisional Tax Guide
About this Guide Tells you what provisional tax is, and how and when it must be paid. When to use this guide We’ve written this booklet to explain provisional tax. We’ve included information for individuals and non-individuals (companies, Maori authorities, estates, trusts, clubs and societies).
Putting your tax returns right
If you’ve made a mistake or filed an incorrect tax return, it’s best to tell us about it before we find out in some other way. This guide will help you put your tax returns right.