ACCOUNTING RESOURCES

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.

IR316 is a concise factsheet explaining provisional tax options and how paying income tax during the year can spread the cost.

IR320 is a practical guide to tax obligations, records, income and expenses for businesses and not-for-profit organisations.

IR324 is a concise reference to New Zealand GST registration, records, returns and the 15% rate.

IR328 lists key filing and payment dates for the period from April 2026 to March 2027.

Employees use IR330 when starting a job or changing a tax code; a separate declaration is required for each income source.

IR330C lets a contractor receiving schedular payments notify the payer of the withholding tax rate to use.

Certificate of exemption applications are now completed online using IRD’s current process.

IR333 outlines the steps for registering as an employer and meeting PAYE, filing, payment and employee information obligations.

Use IR334 to register as an employer after you begin employing people; online registration in myIR is also available.

IR335 explains PAYE, deductions, employment information, payments and record-keeping responsibilities for employers.