ACCOUNTING RESOURCES

An IRD guide to foreign income and related reporting topics.

An IRD checklist to help organise foreign income information.

IR1249 helps an individual determine whether they qualify as a transitional resident and may receive a temporary exemption for most foreign income.

IR1250 is a workpaper for documenting hybrid mismatch, thin-capitalisation and restricted-transfer-pricing disclosures supporting an income tax return.

IR1255 calculates standard-cost deductions for private boarding or home-stay income for the relevant income year.

IR1259 explains when a tax credit is offset or transferred and how the transfer’s effective date is determined.

Use GST101A to file a GST return, including sales and income, purchases and expenses, and any credit or debit adjustments.

Use GST103B to file a GST return and calculate provisional tax when using the GST ratio option.

KS2 lets an employee give their employer KiwiSaver details when starting work, opting in or changing their contribution rate.

KS3 introduces employee eligibility, automatic enrolment, contributions, employer contributions, opt-out and savings options under KiwiSaver.

KS4 explains employer obligations for KiwiSaver enrolment, deductions, compulsory contributions, ESCT and employment reporting.

KS5 applies for withdrawal of initial KiwiSaver contributions held by Inland Revenue because of significant financial hardship or serious illness.

KS8 gives new employees a concise overview of automatic enrolment, contribution choices, opt-out timing, benefits and withdrawals.

KS9 provides a process summary for automatic enrolment, employee deductions, employer contributions, ESCT and KiwiSaver reporting.

KS10 is used by eligible automatically enrolled employees, including a minor incorrectly enrolled, to opt out of KiwiSaver.

KS12 explains joining, contributing, government contributions, provider arrangements and withdrawals for self-employed people.

KS33 explains eligibility, joining, contributions, benefits and withdrawal limits for children and people under 18.

KS45 is a practical checklist for employer KiwiSaver duties when employees start, change contributions, suspend savings or opt out.

KS51 lets an eligible employee who can withdraw KiwiSaver savings for retirement ask the employer to stop deductions from the next pay.

AD164 summarises common New Zealand household living costs and helps IRD assess non-discretionary expenditure when collecting debt.