IR258
Overseas social security pensions
Guidance for New Zealand tax residents receiving social security pensions from overseas.
ACCOUNTING RESOURCES
316 results found
IR260
Depreciation – a guide for businesses
IR260 explains how businesses calculate and claim depreciation, keep records and account for assets when they are sold or disposed of.
IR260A
Application for a provisional depreciation rate
Use IR260A when no suitable general depreciation rate exists for a new asset class.
IR260B
Application for a special depreciation rate
Use IR260B when an existing depreciation rate is unsuitable because of how an asset is used.
IR261
Direct selling
A guide to income tax and GST for distributors in direct selling organisations.
IR264
Rental income
IR264 explains the tax rules for people who rent out residential property or holiday homes, including income, expenses, records and property sales.
IR265
General depreciation rates
Current general diminishing value and straight-line depreciation rates for business assets.
IR267
Historic depreciation rates – Assets acquired before 1 April 2005
IR267 lists historic depreciation rates for assets acquired on or before 31 March 2005.
IR268
Entertainment expenses
A guide to income tax, GST and FBT treatment of business entertainment expenses.
IR271
Working for Families weekly payments 2027
Estimated weekly Working for Families payments for 1 April 2026 to 31 March 2027.
IR274
Imputation: A guide for New Zealand companies
IR274 explains New Zealand company imputation credits, imputation credit accounts and the treatment of dividends.
IR278
Payments and gifts in the Māori community
IR278 explains how payments, gifts and koha in the Māori community may be treated for income tax, GST and employment purposes.
IR280
Putting your tax returns right
IR280 explains how to correct return errors and make a voluntary disclosure to Inland Revenue.
IR281
Voluntary disclosure
IR281 is the general form for making a full and complete voluntary disclosure about incorrect or omitted information in tax returns.
IR281P
Property voluntary disclosure
IR281P is used to disclose tax that may have been underpaid on a property sale.
IR282
Statement in support of a tax position
Use IR282 to explain and support a tax position taken when determining the tax payable in a return.
IR283
Resident withholding tax on interest (RWT) – payer’s guide
IR283 explains when interest payers must deduct, pay and report resident withholding tax and provide information to recipients.
IR284
Resident withholding tax (RWT) on dividends – payer’s guide
IR284 explains when companies paying dividends must deduct, pay and report resident withholding tax and inform recipients.
IR288
Trusts and estates income tax rules
IR288 explains how trusts and estates are taxed, including trustee and beneficiary income, distributions and filing obligations.
IR289
Provisional tax
IR289 explains how provisional tax lets taxpayers pay income tax in instalments during the year.
