IR421
Fringe benefit shareholder/employee income year tax return
Use IR421 for an income-year FBT return covering shareholder-employees or persons receiving attributed income.
ACCOUNTING RESOURCES
328 results found
IR422
Fringe benefit ordinary employee annual tax return
Use IR422 for an annual FBT return covering ordinary employees.
IR432
Declaration of an amalgamation
Use IR432 to notify Inland Revenue of a company or building society amalgamation.
IR433
Non-active company declaration
IR433 lets an eligible non-active company request relief from annual income tax and imputation return filing obligations.
IR434
Non-active company reactivation
IR434 notifies Inland Revenue that a previously non-active company has become active again.
IR435
Qualifying companies
IR435 explains the legacy qualifying-company tax rules, elections, shareholder liability and distribution treatment.
IR436
Qualifying company re-elections
IR436 records shareholder and director re-elections after a qualifying company’s shareholding changes.
IR437
Revocation of qualifying company election
IR437 records directors’ or shareholders’ revocation of a qualifying-company election and its effective date.
IR439
FIF disclosure schedule – accounting profits method
Use IR439 to calculate and disclose foreign investment fund income or loss under the accounting profits method.
IR440
Foreign investment fund disclosure schedule – branch equivalent method
IR440 discloses a New Zealand resident’s foreign investment fund interest when the branch equivalent method is elected.
IR441
FIF disclosure schedule – comparative value method
Use IR441 to calculate and disclose a foreign investment fund interest under the comparative value method.
IR442
Multiple FIF interests disclosure schedule – comparative value method
Use IR442 to calculate and disclose 10 or more foreign investment fund interests under the comparative value method.
IR443
FIF disclosure schedule – deemed rate of return method
Use IR443 to calculate and disclose a foreign investment fund interest under the deemed rate of return method.
IR444
Foreign loss election or revocation
IR444 records an election to retain attributed foreign or FIF losses, or revokes an earlier election.
IR447
FIF disclosure for individuals and closely-held entities – fair dividend rate method
Use IR447 to disclose FIF interests calculated by an individual or closely-held entity under the fair dividend rate method.
IR448
FIF disclosure for individuals and closely-held entities – comparative value method
Use IR448 to disclose FIF interests calculated by an individual or closely-held entity under the comparative value method.
IR449
FIF disclosure schedule – cost method
Use IR449 to calculate and disclose a foreign investment fund interest under the cost method.
IR450
RWT interest payer registration
Use IR450 to register as an RWT interest payer when the registration conditions apply.
IR451
Application for exemption from resident withholding tax (RWT) on interest and dividends
Use IR451 to apply for RWT-exempt status for interest and dividends.
IR454
Resident withholding tax – refund request
Use IR454 to request a refund of RWT deducted from interest or dividends.
