ACCOUNTING RESOURCES

Use IR443 to calculate and disclose a foreign investment fund interest under the deemed rate of return method.

IR444 records an election to retain attributed foreign or FIF losses, or revokes an earlier election.

Use IR447 to disclose FIF interests calculated by an individual or closely-held entity under the fair dividend rate method.

Use IR448 to disclose FIF interests calculated by an individual or closely-held entity under the comparative value method.

Use IR449 to calculate and disclose a foreign investment fund interest under the cost method.

Use IR450 to register as an RWT interest payer when the registration conditions apply.

Use IR451 to apply for RWT-exempt status for interest and dividends.

Use IR454 to request a refund of RWT deducted from interest or dividends.

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.