ACCOUNTING RESOURCES

If your current-year income is expected to be at least 15% lower, you may be able to submit an income estimate.

Guidance for liable parents in prison who may qualify for a child support exemption or reduced payments.

A guide to recognised care and how ongoing care arrangements affect child support formula assessments.

IR174 explains when a child support matter may go to the Family Court and outlines the review, appeal and court process.

A guide to child support administrative reviews, including review grounds, evidence and the decision process.

Use IR178 to provide financial information when applying for or responding to a child support review.

IR180 explains gaming machine duty, the problem gambling levy and GST obligations for organisations that operate gaming machines.

Use IR197 to apply for an exemption from non-resident contractors’ tax (NRCT).

An overview of New Zealand child support, including payment arrangements, eligibility and ways to apply.

IR201 provides an overview of Working for Families payments and the main eligibility and income information families need to consider.

Use IR215 to report income adjustments that affect student loan or Working for Families entitlements and obligations.

Use IR219 to propose or negotiate student loan repayments while you are based overseas.

IR235 explains how GST-registered businesses may make provisional tax payments with their GST returns, including the ratio option.

Use IR238 to tell Inland Revenue about changes to your name, address, phone number or email when you are not updating the details in myIR.

IR240 explains the penalties and interest that may apply when a return is not filed or tax is not paid on time.

IR249 explains the income tax, GST and record-keeping considerations for organisations that receive grants or subsidies.

A tax guide for dairy farmers covering common GST, PAYE and farm employment issues.

IR253 explains the main tax obligations for organisations that provide education, including income tax, GST, staff and record keeping.

IR255 explains the main tax obligations, exemptions and donee status rules for charities, donee organisations and other groups.

IR257 explains the New Zealand tax treatment of foreign superannuation lump sums and overseas pensions.