ACCOUNTING RESOURCES

Use IR773 to respond to a disclosure notice and finalise arguments in a tax dispute.

Use IR775 to agree in writing to extend the time bar for specified tax periods.

IR776 explains the steps and time limits for disputing an Inland Revenue assessment.

Individuals outside the Revenue Officer role who obtain access to revenue information use IR820 to certify their confidentiality obligations.

Use IR833 to provide property-sale information when a residential sale is taxable under the bright-line test.

IR855 explains the tax treatment, prescribed investor rate and return implications for New Zealand resident individuals investing in PIEs.

IR858 explains PIE tax treatment for non-resident investors, including notified foreign investor status where applicable.

IR860 explains the tax rules, elections, calculations, returns and records for portfolio investment entities.

IR861 explains how New Zealand resident individuals determine and provide their prescribed investor rate to a multi-rate PIE.

Use IR862 to elect for an eligible company to become a look-through company.

IR879 explains the New Zealand tax rules for look-through companies.

Use IR880D to support a paid parental leave application as a primary carer when formal evidence is unavailable.

Use IR886 to ask Inland Revenue to review your New Zealand tax residence when arriving, leaving or after your circumstances change.

IR896 revokes a look-through company election from the start of an income year under the applicable LTC rules.

The contact trustee uses IR900 to file the annual return for a foreign exemption trust with a New Zealand resident trustee.

Use IR900A to report settlements received and distributions made by a New Zealand foreign trust.

Use IRD’s current public guidance to apply online to become an intermediary.

Use IR920 to ask Inland Revenue to link an employer to a PAYE intermediary or payroll bureau.

IR953 highlights common GST mistakes and practical steps for filing accurate GST returns.

Use IR954 to apply for child support when you are not the child’s parent and care for the child at least 35% of the time.