ACCOUNTING RESOURCES

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.

Guidance for New Zealand tax residents receiving social security pensions from overseas.

IR260 explains how businesses calculate and claim depreciation, keep records and account for assets when they are sold or disposed of.

Use IR260A when no suitable general depreciation rate exists for a new asset class.

Use IR260B when an existing depreciation rate is unsuitable because of how an asset is used.

A guide to income tax and GST for distributors in direct selling organisations.

IR264 explains the tax rules for people who rent out residential property or holiday homes, including income, expenses, records and property sales.

Current general diminishing value and straight-line depreciation rates for business assets.

IR267 lists historic depreciation rates for assets acquired on or before 31 March 2005.

A guide to income tax, GST and FBT treatment of business entertainment expenses.

Estimated weekly Working for Families payments for 1 April 2026 to 31 March 2027.