ACCOUNTING RESOURCES

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.

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.