All Accounting Categories
Tailored tax code application
Use this form to apply for a special tax code so that tax is deducted at a rate that suits your individual circumstances. You can also use this form to pay your student loan off faster by selecting a special repayment deduction rate.
Tax advice document claim
This form can be used to make a claim to Inland Revenue for the non-disclosure right for tax advice documents under the Tax Administration Act 1994.
Tax agent and intermediaries self-service options
This factsheet outlines the tools and self-service options IRD offer tax agents, intermediaries, and their staff. Use it to find quick and easy ways to interact with IRD.
Tax agents’ extension of time (EOT) agreement
This agreement explains how tax agents can progressively file their clients’ income tax returns and achieve 100% filing by 31 March each year.
Tax agents’ guide for migrants and returning New Zealanders
This guide helps tax agents advise clients about the New Zealand tax system and tax on international income.
Tax and your property transactions
This guide gives an overview of possible tax issues related to property transactions, but isn’t a comprehensive property tax resource.
Tax check – Individual (non-employees), Request for authorisation
This request is for authorisation to search your tax records to check you are complying with the Inland Revenue Act.
Tax check – Non-individual, Request for authorisation
This is a request for authorisation to search the taxation records of the provider named below (“provider”) for the purposes of checking their compliance with the Inland Revenue Acts.
Tax code declaration
Form for employees to complete when starting their job or changing their tax code.
Tax contextual information disclosure form
About this Form Use this form if you have been required by Inland Revenue to provide “tax contextual information” from tax advice documents that are subject to a claim of non-disclosure. The tax contextual information disclosure involves disclosing certain information from tax advice documents and a tax advisor making a statutory declaration verifying the content…
Tax credit claim form
You can claim 33.33 cents for every dollar you donated to approved charities and organisations.
Tax evasion, tax fraud and money laundering
This factsheet gives reporting entities an understanding of the relationship between tax evasion and tax fraud, and money laundering.
Tax information for bands and entertainers
If you’re an entertainer or in a band, this factsheet will help you work out if you need to pay tax.
Tax rate notification for contractors
Schedular payments are payments made to contractors who perform certain activities. Tax is deducted from these payments but they’re different to salary or wage payments.
Tax relief – extreme events
IRD have assistance under the scheme for farmers and customers whose current or future income will be significantly affected by extreme events.
Tax rules for foreign superannuation lump sums
Have you ever withdrawn or transferred a lump sum from a foreign superannuation scheme while you were a New Zealand tax resident? The lump sum could be taxable.
Tax Rules for Holiday Homes
About This Guide Do you rent your holiday home to the public for short-term stays? You need to be aware of the tax rules that apply to “mixed-use” assets. Our factsheet tells you what you need to know. Pay special attention to the “Exemptions” section – it may make life a lot easier. When to…
Tax sparing disclosure return Income
About This Form This return is for the disclosure of tax sparing credits claimed under double tax agreements. The period for which disclosure is required is the accounting period corresponding with any income year ending on 31 March. When to Use This Form Any company or other person who has claimed a foreign tax credit…
Taxes and duties
About This Guide This guide gives you an introduction to the different kinds of taxes Inland Revenue collects in New Zealand. We’ve written it mainly for new residents and potential immigrants to New Zealand. We also explain the following social assistance programmes that we administer: • Child support – money paid by a parent not…
Taxes and the taxi industry
About This Guide This tax guide gives you, as a self-employed person, an overview of your tax entitlements and responsibilities. If you need more detailed information, please refer to the publications mentioned in this guide, by going to ird.govt.nz When to Use This Guide Ride-sharing, sometimes referred to as ride-sourcing, is an ongoing arrangement where:…
Taxing lump sum payments – employers
About This Guide Are you paying a lump sum to an employee or ex-employee? Lump sums include back paid holiday pay and redundancy. This factsheet tells you how the lump sum may change their tax obligations or entitlements. When to Use This Guide If you know you are going to make a lump sum or…
Thinking of selling your leased apartment?
About This Guide Have you bought an investment apartment with a managed lease? Are you thinking of selling it? You may have to pay GST. This leaflet explains why When to Use This Guide Many people buy apartments with a lease to a management company included in the purchase. This lease often comes with a…
Trans-Tasman imputation March 2011 election form
About This Form If your group of companies wants to form an imputation group, they’ll need to send us a completed Elect to form an imputation group . When to Use This Form Use this form if you are an Australian company electing to maintain a New Zealand imputation credit account under section OB 2…
Transitional residency flowchart
Use this flowchart to work out whether your client is a transitional tax resident. If they are it may affect the tax treatment of certain foreign income.
Trusts and estates income tax rules
An explanation of how estates and trusts are taxed.
Trusts guidance notes
About This Guide 1. The HIRE Act 2010 introduced legislation requiring financial institutions outside of the United States (“U.S.”) to provide details relating to U.S. citizens’ financial accounts to the U.S.’s Internal Revenue Service (“IRS”). 2. The Intergovernmental Agreement (“IGA”) between the U.S. and New Zealand to improve international tax compliance and to implement FATCA…
Twelve month cash flow forecast
About This Form The most recently available financial statements of the business’s assets and liabilities must be attached to this form. If you’re an individual living in New Zealand, use this process to: apply for financial relief support a proposal to pay using instalments. You’ll need to fill in and submit this application as soon…