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About this site What's new Site design Conditions of use Your privacy Site map Help How to use this site Accessibility Online forms help Online demonstrations Individuals & families For individuals & families Earning income As a parent As an ACC recipient As a student Facing financial difficulty and debt Following retirement or redundancy After a bereavement Travelling to and from New Zealand Investment income Foreign investment funds (FIF) Portfolio investment entities (PIE) for investors Prescribed investor rate (PIR) Paying income tax on property from property sales Businesses & employers For businesses and employers Starting a business Running a business Australians conducting business in New Zealand Doing business in Australia Ceasing to operate a business Not for profit groups For not-for-profit groups Non-residents & visitors For non-residents & visitors PIEs for non-resident investors Tax residency Travelling to New Zealand Moving to New Zealand Student loan borrowers Australians conducting business in New Zealand Non-resident contractors Non-resident entertainers and sportspeople Double tax agreements For tax agents Forms and guides Get it done online Work it out Newsletters and bulletins Contact us Updated publications Working with Inland Revenue Extension of time arrangements for 2008 returns Tax technical information The tax agent's role Public consultation Currently consulting on Expired consultation items Technical tax area Tax Information Bulletin Determinations Interpretation guidelines and interpretation statements Operational statements Product rulings Public rulings Standard practice statements Questions we've been asked Legal decisions - case notes Legislation General articles Revenue alerts Find out about Get an IRD number Tax rates and codes Make payments to Inland Revenue Change your address Managing financial difficulty and debt Convert overseas currencies Raise a dispute or complaint Have someone act on your behalf Audits Calendars and important dates Reminders and important dates Yearly calendars News and updates About us Media Careers at Inland Revenue Newsletters and bulletins Reports The services we provide Who we are Our commitment to the community Tax policy and legislation Search Get it done online by keyword by service name by activity Work it out by keyword by tool name Forms and guides Forms and guides - by keyword by title by number Contact us Online enquiry forms and email addresses Phone numbers Postal addresses Make an appointment to see us Phone numbers and addresses by topic INFOexpress (our automated phone service) INFOexpress (services for tax agents) Related websites by keyword by site name Business income tax Filing returns Claiming business expenses Depreciation Imputation Paying tax Income equalisation scheme Information about the Government's flood relief International Financial Reporting Standards (IFRS) Charitable organisations Income tax and charitable organisations Registration of charities Transitional guidelines for charities Charitable organisations and the Student Loan Scheme 1992 Guidelines for non-resident charities Child support What is child support? Information for paying parents Information for custodians Information for employers Donee organisations Duties and levies Cheque duty Gift duty Gaming machines E-commerce and tax Trading electronically E-commerce and income tax E-commerce and GST Employer responsibilities Becoming an employer Employing staff Payroll Keeping records Filing returns and making payments Failing to meet your employer obligations For payroll software developers Family assistance Fringe benefit tax (FBT) Fringe benefit tax overview Returning fringe benefit tax Fringe benefit tax on specific categories of benefits Calculating fringe benefit tax Fringe benefit tax in relation to GST and income tax Grants and subsidies GST (Goods and services tax) Registering for GST Working out your GST Making additional GST calculations Filing your GST return with us Managing changes, corrections and disagreements Cancelling your GST registration Additional information and help Individual income tax What to do at the end of the tax year (31 March) Filing your income tax return Refund or tax bill? Income tax basics How different types of income are taxed Industry guidelines Portfolio investment entities (PIE) Organisations providing ACC attendant care services Education centres General insurance reserving Industry Partnership Research providers Screen production industry Winemakers KiwiSaver KiwiSaver for scheme providers KiwiSaver for employers Maori organisations Introduction to Maori authorities Is your organisation eligible for Maori authority status? How to become a Maori authority Accounting for tax Distributions Maori authority credits Facing difficulties meeting obligations How to cease being a Maori authority Non-resident contractors tax (NRCT) Non-resident withholding tax (NRWT) Approved issuer levy NRWT payers Provisional tax Provisional tax basic information Calculating your provisional tax - options Changes Research and development (R&D) tax credit Find out about the R&D tax credit Work out if you could get the R&D tax credit What to do when planning and running R&D activities Claiming the R&D tax credit and filing your tax return Managing changes, corrections and disagreements Additional information and help Resident withholding tax (RWT) About resident withholding tax Deducting RWT from dividends Deducting RWT from interest Receiving interest & dividends with RWT deducted Reissued resident withholding tax (RWT) certificates Cancelled resident withholding tax (RWT) certificates Student loans Making repayments Statements & balances Travelling or based overseas What to do at the end of the tax year (31 March) About student loans Transfer pricing Transfer pricing questionnaires What is transfer pricing? Transfer pricing practice issues Transfer pricing enforcement Trusts and estates Explaining the important concepts Filing tax returns How the trust's income is taxed Beneficiaries Types of trusts Unclaimed money Working for Families Tax Credits Working out your entitlement Applying for Working for Families Tax Credits Receiving and managing your payments Telling us about family or income changes What to do at the end of the tax year (31 March) Additional help for families   For tax agents Public consultation Technical tax area Services requiring login Login › (includes ir-File) Register now › View demonstrations › Get it done online All online services › Work it out All calculators and tools › Forms and guides All forms and guides › Contact us All contact info ›

IRD numbers Tax rates & codes Making payments Change of address Overseas currencies Manage financial difficulty Disputes & complaints Nominated persons Calendars and important dates News and updates Tax information updated for Income Tax Act 2007 Help Site map Site design Conditions of use Your privacy Website feedback form Related websites For more info on government services go to newzealand.govt.nz © Copyright 2008 Inland Revenue

Individuals & Families

For individuals & families

Earning income

As a parent

As an ACC recipient

As a student

Facing financial difficulty

Following retirement or redundancy

After a bereavement

Travelling overseas

Child support

Background information

Paying parents

For custodians

Information for employers

Gift duty

Income tax

What to do at the end of the tax year

Filing your income tax return

Refund or tax bill?

Income tax basics

How different types of income are taxed

Investment income

Foreign investment funds (FIF)

Portfolio investment entities (PIE) for investors

Prescribed investor rate (PIR)

Property sales tax

KiwiSaver

Provisional tax

Resident withholding tax (RWT)

About RWT

Deducting RWT from dividends

Deducting RWT from interest

Receiving interest & dividends with RWT deducted

Reissued certificates

Cancelled certificates

Screen production industry

Income tax treatment

Student loans

Making repayments

Statements & balances

Travelling or based overseas

End of the tax year (31 March)

About student loans

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

Working for Families Tax Credits

Working out your entitlement

Applying

Your payments

Telling us about changes

At the end of the tax year

Additional help for families

Businesses

For businesses and employers

Starting a business

Running a business

Australians conducting business in New Zealand

Doing business in Australia

Ceasing business

Business income tax

Filing returns

Claiming expenses

Depreciation

Imputation

Paying tax

Income equalisation scheme

Flood relief information

IFRS

Donee organisations

Duties and levies

Cheque duty

Gift duty

Gaming machines

E-commerce and tax

Trading electronically

E-commerce and income tax

E-commerce and GST

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

For payroll software developers

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

Industry guidelines

Portfolio investment entities (PIE)

Organisations providing ACC attendant care services

Education centres

Insurance

Industry Partnership

Research providers

Screen production industry

Winemakers

Investment income

Foreign investment funds (FIF)

Portfolio investment entities (PIE) for investors

Prescribed investor rate (PIR)

Property sales tax

KiwiSaver

KiwiSaver for scheme providers

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Non-resident withholding tax (NRWT)

Approved issuer levy

NRWT payers

Provisional tax

Research and development tax credit

Resident withholding tax (RWT)

About RWT

Deducting RWT from dividends

Deducting RWT from interest

Receiving interest & dividends with RWT deducted

Reissued certificates

Cancelled certificates

Transfer pricing

Unclaimed money

Not for profit groups

For not-for-profit groups

Charitable organisations

Donee organisations

Education centres

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

Gaming machines

Gift duty

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

For payroll software developers

Provisional tax

Resident withholding tax (RWT)

About RWT

Deducting RWT from dividends

Deducting RWT from interest

Receiving interest & dividends with RWT deducted

Reissued certificates

Cancelled certificates

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

Non-residents & visitors

For non-residents & visitors

PIEs for non-resident investors

Tax residency

Travelling to New Zealand

Moving to New Zealand

Student loan borrowers

Australian businesses

Contractors

Entertainers and sportspeople

Double tax agreements

Child support

Background information

Paying parents

For custodians

Information for employers

E-commerce and tax

Trading electronically

E-commerce and income tax

E-commerce and GST

Non-resident contractors' tax (NRCT)

Non-resident withholding tax (NRWT)

Approved issuer levy

NRWT payers

Screen production industry

Income tax treatment

Travelling or based overseas

Trans-Tasman imputation

Unclaimed money