ACCOUNTING RESOURCES

IR498 explains possible GST consequences when selling an apartment with a managed lease.

IR505 outlines tax relief that may be available after an adverse or emergency event.

IR505SC: IRD's Simplified Chinese guide to tax relief and income assistance following an adverse or emergency event. Use the official Chinese document and current IRD guidance together.

Use IR519 to claim the statutory non-disclosure right for eligible tax advice documents within the required time.

Use IR520 when required to disclose tax contextual information from a tax advice document subject to a non-disclosure claim.

Use IR526 to claim eligible donation tax credits and record the receipts included in the claim.

IR546 provides detailed guidance on specific GST issues, adjustments and special transactions.

Use IR564 to apply for GST registration as a qualifying non-resident business claimant.

Use IR586 to authorise regular automatic payments from your bank account to Inland Revenue.

IR589 explains when tooling costs supplied to non-GST-registered non-residents can be zero-rated.

IR590 provides Inland Revenue with a detailed snapshot of an individual’s household, income, expenses, assets and liabilities.

Use IR591 to forecast business cash receipts and payments for 12 months when supporting a financial relief or instalment proposal.

Use IR595 to apply for an individual IRD number if you are currently in New Zealand.

Use IR595D when applying for an IRD number for a child under 16 who is not your child and you are not the legal parent or guardian.

Use IR596 to apply for an IRD number for a New Zealand resident non-individual entity.

Use IR597 to appoint a nominated person to deal with Inland Revenue on your behalf while you remain responsible for your tax affairs.

Use IR599 to register a tax agent or agency for the StationeryXpress ordering service.

Use IR607 to register a New Zealand foreign exemption trust.

Use IR607A to disclose people connected with a New Zealand foreign exemption trust.

IR617 explains how employers offer payroll giving and apply donation tax credits through payroll deductions.