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| Date published | Title and description |
|---|---|
| 13 October 2008 | Income tax and charitable organisations |
| Charitable organisations are liable for income tax if they operate with no written rules, constitution or trust deed or they operate under a set of rules, a constitution or a trust deed that does not meet the requirements for income tax exemption or they use business income for charitable purposes outside New Zealand. Learn about rates of income tax, when to file returns and possible exemptions. |
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| 13 October 2008 | Portfolio investment entity: Information for companies that invest in PIEs |
| A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for companies that invest in PIEs. |
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| 13 October 2008 | Portfolio investment entity: Information for trustees who invest in PIEs |
| A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments.This guide contains information for trustees who invest in PIEs. |
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| 13 October 2008 | Portfolio investment entity: Information for individuals who invest in PIEs |
| A portfolio investment entity (PIE) is a new type of entity (such as a managed fund), that invests the contributions from investors in different types of investments. This guide contains information for resident individuals who invest in PIEs. |
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| 13 October 2008 | Making electronic payments - it's convenient and easy |
| Electronic payments are a popular way of paying us. They are a convenient and easy way to pay on time without any worry. Your payment will not be late as long as we have received it on or before the due date. |
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| 10 October 2008 | Provisional tax basic information |
| Describes what provisional tax is, options for calculating provisional tax, when provisional tax is due, and budgeting advice. |
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| 10 October 2008 | GST guide |
| This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you. |
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| 10 October 2008 | Portfolio investment entity: a guide for PIEs |
| From 1 October 2007, eligible entities can become portfolio investment entities (PIEs). This guide contains information about PIEs including how to become a PIE, cessations, allocation and calculation periods, tax calculations, tax credits and losses, investors and returns. |
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| 10 October 2008 | Tax Information Bulletin Vol 20 No 8 - September-October 2008 |
| Items of interest include: new legislation, other policy matters, legislation and determinations, interpretation statements, binding rulings, general matters and TIB readers survey. |
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| 10 October 2008 | Draft Payroll Specification Document - 1 April 2009 to 31 March 2010 |
| Technical specifications for payroll, non-resident withholding tax and resident withholding tax for the current and previous tax year are available here. These specifications are issued each year. |
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| 10 October 2008 | Payroll News Issue 111 October 2008 |
| In this issue: The new demo ir-File site, helping your employees ensure they are using the right tax codes, update on implementing tax rate changes, Child support codes on IR348, Employers deducting more than $100,000 PAYE and ESCT, KiwiSaver refunds, Large employers filing of employer monthly schedules and Having trouble paying your employer monthly schedule on time? |
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| 10 October 2008 | Foreign investment fund calculator |
| This calculator will help you determine your Foreign Investment Fund (FIF) income using the Fair Dividend Rate (FDR), Comparative Value (CV) or the Cost calculation methods. |
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| 10 October 2008 | Types of trusts |
| For income tax purposes, there are three distinct types of trust: qualifying trusts, foreign trusts and non-qualifying trusts. This distinction is important, because the type of trust determines whether some distributions from a trust are taxable. |
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| 10 October 2008 | Donations, childcare and housekeeper tax credits (formerly rebates) |
| If you made financial donations to an organisation with dinee status, or paid for childcare or a housekeeper (in certain situations) in the last tax year, you can claim part of it back as a tax credit (formerly rebate). You will get a refund, unless you have arreas, or you ask for it to be transferred to another account. |
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| 10 October 2008 | Depreciation rates |
| You are required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 1993. |
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| 09 October 2008 | Student Loan Info Issue October 2008 |
| In this issue finad out about the student loan repayment threshold and interest rate, choosing the right tax code, paying online now costs less, paying assessments on time, how to make payments, your payment obligations if you're overseas, overseas based borrowers - pay a little extra and repay your loan faster and keeping in touch with your student loan online. |
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| 08 October 2008 | AGENTSanswers Issue 106 October 2008 |
| This issue includes the following topics: Making sure employees are using the right tax and repayment codes, portfolio investment entity (PIE) information on website, update on the provisional tax ratio option, 2008 income tax filing season, tax agent's management system (TAMS) reports calendar, "L" letters, large enterprises (previously known as Corporates) customers, new online service offered to organisations, validity of dispute documents, clients having trouble paying their employer monthly schedule (EMS) on time? |
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| 08 October 2008 | KiwiSaver and your existing employees |
| People who start a new job and meet the criteria for automatic enrolment must be enrolled in KiwiSaver, unless you offer an approved alternative superannuation scheme. You must provide KiwiSaver information to all new employees and to any existing employees who ask for it. |
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| 08 October 2008 | Getting new employees started |
| People who start a new job and meet the criteria for automatic enrolment must be enrolled in KiwiSaver, unless you offer an approved alternative superannuation scheme. You must provide KiwiSaver information to all new employees and to any existing employees who ask for it. |
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| 06 October 2008 | Determination FDR 2008/13 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (PIMCO Cayman Global Bond (NZD Hedged) Fund) |
| An attributing interest in a foreign investment fund to which this determination applies is a type of attributing interest for which a person may use the fair dividend rate method to calculate foreign investment fund income from the interest. |
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| 06 October 2008 | Calculation options |
| You can calculate your provisional tax payment using the standard option, estimation option, or ratio option. This option is available from the start of the 2008/09 tax year. |
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| 06 October 2008 | IRD postal addresses |
| Find the postal address you need by browsing all of our postal addresses for customers in New Zealand and overseas. |
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| 06 October 2008 | Calculating your provisional tax - options |
| Use either the standard, estimation or ratio option to work out your provisional tax. |
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| 02 October 2008 | Taxing superannuation fund contributions |
| Employer superannuation contributions (formerly specified superannuation contributions) are made by an employer for an employee's benefit. They are subject to tax (ESCT), formerly SSCWT, which may be deducted at one of three different rates. Employer superannuation contributions are different to any deductions that an employee asks an employer to make from their wages to a superannuation scheme. |
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| 02 October 2008 | Income tax rates for individuals |
| A list of current income tax rates including and excluding earners' levy for individuals. |
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| 02 October 2008 | Tax information for retired people |
| There are some tax matters that may affect you as a retiree: tax on investment or other income, in addition to New Zealand Superannuation, tax on overseas pensions, gift duty, and the process of setting up a trust. Also your retirement payment could affect the amount of working for families tax credits you receive or the amount of child support you are assessed to pay. |
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| 02 October 2008 | Research and development (R&D) tax credit information (RTF format) |
| This document allows readers of the research and development (R&D) tax credit online information to access the information in RTF format. |
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| 02 October 2008 | Research and development (R&D) tax credit information (PDF format) |
| This document allows readers of the research and development (R&D) tax credit online information to access the information in PDF format. |
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| 02 October 2008 | List of research providers |
| Listed research providers (LRPs) are R&D providers who have met certain criteria to be included on the list of research providers on our website. |
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| 02 October 2008 | Primary employment tax codes |
| Employees with a job that is their main or only source of income must use a primary tax code for that job. Only one primary tax code can be used at a time. |
Date published: 05 Oct 2004
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