Non-profit organisations
A non-profit organisation is any society, association or organisation that is not carried on for the profit or gain of any member, and has rules that do not allow money, property or any other benefits to be distributed to any of its members.
Charitable organisations
Charitable organisations are organisations (whether incorporated or not) that carry out charitable activities or exist exclusively for charitable purposes. From 1 July 2008 a charitable organisation will need to be registered by the Charities Commission to receive tax exemptions..
Donee organisations
These lists show donee organisations that Inland Revenue has approved for the purposes of sections LD 1, DB 41 and DV 12 of the Income Tax Act 2007. When a person makes a donation to an organisation listed here, generally they can claim a tax credit (formerly rebate) for that donation or a deduction in the case of certain companies and a Maori authority.
Education centres
If you are involved in running an education centre you have a number of tax responsibilities. The term education centre includes all organisations providing educational services - university, school, kindergarten, kohanga reo or creche.
Fringe benefit tax (FBT)
Fringe benefit tax (FBT) is a tax on benefits that employees receive as a result of their employment, including those benefits provided through someone other than an employer.
KiwiSaver - easy, work-based saving
KiwiSaver is a voluntary, work-based savings initiative to help New Zealanders with their long-term saving for retirement.
Maori organisations
Information for Maori Authorities and Marae including an outline of the Maori Authority election process, the application of provisional tax and the process organisations must follow when making distributions to members.
Provisional tax
Provisional tax is not a separate tax but a way of paying your income tax as the income is received through the year. You pay instalments of income tax during the year, based on what you expect your tax bill to be. The amount of provisional tax you pay is then deducted from your tax bill at the end of the year. If you had income tax of $2,500 or more to pay at the end of any tax year you may have to pay provisional tax for the following year.
Resident withholding tax (RWT)
Resident withholding tax (RWT) is deducted from investment income before the investor receives it. This means people who receive investment income don't have to pay all the tax in a lump sum at the end of the year, and people who don't declare their investment income still have tax deducted from it. (In these circumstances, Inland Revenue still follows up on undeclared investment income, and takes action against people who don't declare it).
Trusts and estates
Learn about the tax rules that apply to trusts and estates, including how a trust's income is divided up for tax purposes and how each part is taxed. The information in this section does not apply to unit trusts, as these are treated as companies for income tax purposes.
Unclaimed money
A list of people and organisations that Inland Revenue is holding unclaimed money for.
Date published: 16 Sep 2004
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