ACCOUNTING RESOURCES

IR395 explains approved issuer levy treatment for interest paid to non-resident lenders and the related registration and payment rules.

Use IR396 to elect approved issuer levy status and, if needed, register one security.

Use IR397 to register each security or class of securities for AIL or zero-rating.

IR401 appoints an executive office holder to manage specified Inland Revenue matters for an organisation.

Use IR407 when the imputation or dividend withholding payment ratio of a subsequent dividend differs from the benchmark dividend.

IR409 April 2026 explains employer FBT obligations, valuations, calculations and returns.

IR417 April 2026 calculates the alternate-rate FBT amount for quarterly filers.

Use IR420 to file a quarterly fringe benefit tax return.

Use IR421 for an income-year FBT return covering shareholder-employees or persons receiving attributed income.

Use IR422 for an annual FBT return covering ordinary employees.

Use IR432 to notify Inland Revenue of a company or building society amalgamation.

IR433 lets an eligible non-active company request relief from annual income tax and imputation return filing obligations.

IR434 notifies Inland Revenue that a previously non-active company has become active again.

IR435 explains the legacy qualifying-company tax rules, elections, shareholder liability and distribution treatment.

IR436 records shareholder and director re-elections after a qualifying company’s shareholding changes.

IR437 records directors’ or shareholders’ revocation of a qualifying-company election and its effective date.

Use IR439 to calculate and disclose foreign investment fund income or loss under the accounting profits method.

IR440 discloses a New Zealand resident’s foreign investment fund interest when the branch equivalent method is elected.

Use IR441 to calculate and disclose a foreign investment fund interest under the comparative value method.

Use IR442 to calculate and disclose 10 or more foreign investment fund interests under the comparative value method.