ACCOUNTING RESOURCES

IR620 explains associated persons definitions and their income tax consequences.

Use IR625 when applying for a tax refund owed to a deceased person and you fall within an eligible recipient category.

Use IR633 for a qualifying trust or estate that is not required to file an income tax return.

Use IR680 to file the monthly gaming machine duty return and assessment.

IR691 is a quick guide to Working for Families payments, broad eligibility and how families can apply.

IR691SC is the current Simplified Chinese edition published by IRD for What is Working for Families? - Simplified Chinese edition (IR691SC).

IR712 applies for a status ruling after a tax law referred to in an existing private or product ruling is amended or repealed.

Use IR713 to apply for a private ruling on a proposed, current or completed arrangement.

Use IR713A with IR713 when applying for a private ruling on a transfer pricing arrangement.

IR714 applies for a binding product ruling about a promoted arrangement involving multiple potential participants.

A promoter applying for a product ruling completes IR714A as the statutory declaration accompanying IR714.

IR715 explains private, product and status rulings, when Inland Revenue can issue them and how to apply.

Use IR719 to apply for a maximum pooling value above the statutory limit for depreciable assets.

IR730 summarises GST treatment when buying or selling land and other property.

Use IR735 to apply for a taxpayer-specific determination under the financial arrangements rules.

Use IR742 to apply for an individual IRD number if you are not in New Zealand.

IR753 explains the main Inland Revenue payments that may help with a new baby, including Best Start and paid parental leave.

Use IR768 when applying to be an intermediary as an individual or key office holder of an entity.

Use IR770 to formally dispute a tax assessment or certain Inland Revenue decisions.

Use IR771 to reply when Inland Revenue sends a notice of proposed adjustment and you disagree.