ACCOUNTING RESOURCES

IR274 explains New Zealand company imputation credits, imputation credit accounts and the treatment of dividends.

IR278 explains how payments, gifts and koha in the Māori community may be treated for income tax, GST and employment purposes.

IR280 explains how to correct return errors and make a voluntary disclosure to Inland Revenue.

IR281 is the general form for making a full and complete voluntary disclosure about incorrect or omitted information in tax returns.

IR281P is used to disclose tax that may have been underpaid on a property sale.

Use IR282 to explain and support a tax position taken when determining the tax payable in a return.

IR283 explains when interest payers must deduct, pay and report resident withholding tax and provide information to recipients.

IR284 explains when companies paying dividends must deduct, pay and report resident withholding tax and inform recipients.

IR288 explains how trusts and estates are taxed, including trustee and beneficiary income, distributions and filing obligations.

IR289 explains how provisional tax lets taxpayers pay income tax in instalments during the year.

IR291 explains when payers of non-resident passive income must deduct and pay NRWT and what information they must provide.

IR292 explains how New Zealand tax residence is determined for individuals and other entities.

IR294 explains the main New Zealand tax obligations that may apply to people visiting New Zealand.

IR295 introduces New Zealand’s main taxes and selected social assistance programmes for new residents and potential migrants.

IR296 explains tax responsibilities for self-employed private operators in the sex industry.

IR297 explains what happens during an Inland Revenue audit and the information and records a taxpayer may need to provide.

IR297A explains how Inland Revenue may use electronic accounting data during an audit and what this means for a business.

Use IR307 to report beneficiary income and taxable distributions from a foreign or non-complying trust.

IR308 is the annual BETA return for a New Zealand resident individual or entity maintaining a branch equivalent tax account.

Use IR315 to provide the information Inland Revenue needs to cease a business’s PAYE and/or GST registrations.