ACCOUNTING RESOURCES

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.

Use IRD’s current public instructions to stop receiving child support payments from one parent.

IR984 describes acceptable evidence that an offshore person has a fully functional New Zealand bank account for an IRD number application.

Use IR994 if a non-resident business needs to register for GST on low-value imported goods, remote services or listed services.

Use IR997 when an offshore IRD-number applicant has been asked to provide evidence of customer due diligence.

IR1008 explains the legal and practical benefits of good business records and lists common records to retain.

IR1009 outlines tax and payment options when your income drops significantly, including redundancy and retirement payments.

IR1021 explains the mixed-use asset tax rules for holiday homes rented to the public for short stays.

IR1022 explains the income-tax and GST obligations that may apply when selling goods or services online.

IR1023 explains when a non-parent carer may qualify for and apply for child support.

IR1024 explains when a foreign superannuation lump-sum withdrawal or transfer may be taxable for a New Zealand tax resident.

IR1025 lists the information tax agents should provide with common requests so Inland Revenue can process them efficiently.

IR1027 explains how Māori authorities treat distributions to members and meet the related tax and credit-account obligations.

IR1032 is the country-by-country reporting template for multinational groups within the applicable reporting rules.

IR1033 outlines automatic exchange of financial account information obligations for account holders, controlling persons and reporting financial institutions.