Income tax for businesses and organisations

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

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Types of business income Business income can cover anything from selling goods online to investing overseas to running a large company. How your income is taxed depends on what kind of income it is.
Types of business expenses If you're in business, you can claim different types of expenses against your income.
Buying or selling a business Common tax issues to consider when you buy or sell a business.
Income equalisation schemes Eligible types of businesses can spread their gross income from year to year under the income equalisation and environmental restoration schemes.
Balance dates A balance date is the last day of an accounting year. Most businesses have a balance date of 31 March.
Tax rates for businesses Businesses and organisations pay income tax on their profit.
Income tax for companies Imputation credits, losses and filing for different sorts of companies.
Income tax for trusts and estates Trustees of a trust hold money or property for the benefit of its beneficiaries or for law purposes. Estates are a person’s assets after they have died. Both trusts and estates are taxed on the income they generate.
Income tax for partnerships Partnerships do not pay income tax on their profits. Instead the profit or loss is shared between the partners.
Income tax for Maori authorities Māori authorities need to keep track of all payments they make to their members, and the tax paid on those payments.
Income tax for local authorities Some of the special income tax rules that apply to local authorities.
Income tax for registered superannuation funds All superannuation funds registered with the Financial Markets Authority must file an IR44 return.

Tāke moni whiwhi mā ngā pakihi me ngā whakahaere Income tax for businesses and organisations

Income tax Dates

Topics

Situations

Roles

Income tax for businesses and organisations