ACCOUNTING RESOURCES

Use IR456 to choose the RWT rate deducted from interest payments.

IR461 explains when foreign investment fund rules apply, available exemptions and the methods used to calculate FIF income or loss.

Use IR462 to disclose settlors and settlements of a trust.

Use IR463 to elect to pay income tax on trustee income of a foreign or non-complying trust where the election is available.

New Zealand charities with purposes mainly outside New Zealand can use IR464 to request overseas donee status.

Use IR470 to apply for an administrative review of a child support formula assessment.

Use IR470A with IR470 when applying under Ground 5 for high contact costs.

Use IR470B with IR470 when applying under Ground 11 for re-establishment costs.

Use IR471 to respond as the other party to a child support administrative review.

Use IR472 to request a review of a child support exemption.

Use IR473 to elect to form an imputation group and nominate the company that will represent the group.

Use IR475 to join or leave an imputation group or change its nominated company.

IR476 summarises self-service tools for tax agents, intermediaries and their staff.

Use IR483 for an eligible organisation to elect to become a Māori authority for tax purposes.

IR486 discloses tax-sparing credits claimed under a double tax agreement for the relevant accounting period.

IR487 explains eligibility, elections and tax obligations for becoming a Māori authority.

Australian companies use IR488 to elect to maintain a New Zealand imputation credit account under the applicable rules.

Use IR494 when eligible companies elect to form a consolidated group for tax purposes.

Use IR495 for elections to join or leave a consolidated group, change its nominated company or make other listed group elections.

IR496 calculates the KiwiSaver amount available to cover income tax and student-loan obligations on a foreign-superannuation lump sum.