ACCOUNTING RESOURCES

IR476 summarises self-service tools for tax agents, intermediaries and their staff.

Use IR483 for an eligible organisation to elect to become a Māori authority for tax purposes.

IR486 discloses tax-sparing credits claimed under a double tax agreement for the relevant accounting period.

IR487 explains eligibility, elections and tax obligations for becoming a Māori authority.

Australian companies use IR488 to elect to maintain a New Zealand imputation credit account under the applicable rules.

Use IR494 when eligible companies elect to form a consolidated group for tax purposes.

Use IR495 for elections to join or leave a consolidated group, change its nominated company or make other listed group elections.

IR496 calculates the KiwiSaver amount available to cover income tax and student-loan obligations on a foreign-superannuation lump sum.

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.

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.