ACCOUNTING RESOURCES

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.

An IRD guide explaining schedular payments for contractors.

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.

IR1035 explains tax obligations for entertainers and bands receiving income from performances.

IR1036 explains when a person hiring bands or entertainers must deduct tax from their payments.

IR1037 explains when payments from boarders, homestay students, flatmates or tenants may be taxable and how to calculate the amount to declare.

IR1046 explains how lump sum or extra-pay payments can affect income tax, ACC, KiwiSaver, student loans and entitlements.

IR1047 explains how employers calculate and report tax deductions from lump sum or extra-pay payments.