IR1035
Tax information for bands and entertainers
IR1035 explains tax obligations for entertainers and bands receiving income from performances.
ACCOUNTING RESOURCES
316 results found
IR1036
Payments made to entertainers – your tax responsibilities
IR1036 explains when a person hiring bands or entertainers must deduct tax from their payments.
IR1037
Boarders, flatmates and tenants – tax responsibilities
IR1037 explains when payments from boarders, homestay students, flatmates or tenants may be taxable and how to calculate the amount to declare.
IR1046
Getting lump sum payments – employees
IR1046 explains how lump sum or extra-pay payments can affect income tax, ACC, KiwiSaver, student loans and entitlements.
IR1047
Taxing lump sum payments – employers
IR1047 explains how employers calculate and report tax deductions from lump sum or extra-pay payments.
IR1048
Guidance on the Common Reporting Standard for automatic exchange of information
IR1048 provides detailed guidance on CRS due diligence, account classification, controlling persons and reporting obligations.
IR1049
CRS: due diligence and reporting obligations
IR1049 summarises the due diligence and reporting steps required of reporting New Zealand financial institutions under CRS.
IR1050
CRS: Is the entity a Reporting NZ Financial Institution?
Use IR1050 to work through whether an entity is a Reporting New Zealand Financial Institution for CRS purposes.
IR1052
CRS: Is the trust a Reporting NZ Financial Institution?
Use IR1052 to work through whether a trust is a Reporting New Zealand Financial Institution for CRS purposes.
IR1053
Family trust obligations under the CRS
IR1053 explains a family trust’s CRS obligations as a Reporting NZ Financial Institution and/or an account holder.
IR1054
Accounting income method (AIM)
IR1054 explains the accounting income method provisional-tax option and how AIM-capable software calculates payments from current accounting results.
IR1055
DIMS providers, custodians and the CRS
IR1055 helps DIMS providers, custodians and their customers assess possible Common Reporting Standard obligations.
IR1059
Authority to Act guidelines for intermediaries
IR1059 explains the authority an intermediary needs before acting for a client and accessing Inland Revenue information.
IR1060
Research and development supplementary return guide
IR1060 explains who must file an R&D supplementary return, what it contains and how to complete it.
IR1061
Tax evasion, tax fraud and money laundering
IR1061 explains the relationship between tax offending and money laundering for AML/CFT reporting entities.
IR1081
FATCA registration guidance notes
IR1081 explains FATCA entity classification and registration requirements for New Zealand financial institutions.
IR1084
FATCA guidance for collective investment vehicles
IR1084 explains how FATCA applies to New Zealand collective investment vehicles, their managers and related financial institutions.
IR1085
FATCA recalcitrant account holder guidance
IR1085 explains due diligence and reporting treatment for FATCA recalcitrant accounts when required account-holder information is missing or unreliable.
IR1086
FATCA status of NZ trusts that are not U.S. persons
Use IR1086 to work through the FATCA status of a New Zealand trust that is not a U.S. person.
IR1087
Trusts guidance notes
IR1087 explains when a New Zealand trust may be a financial institution and its FATCA due diligence and reporting obligations.
