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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

If you are intending to employ people in New Zealand, you will also be required to register as an employer.

In New Zealand, companies are required to charge GST on any goods and services supplied. To be able to obtain any refunds for GST paid on goods and services acquired, you will need to register for GST.

Companies are required to file income tax returns each year. The standard income year starts on 1 April and ends on 31 March. A company may request a change to the balance date. Filing dates depend on whether the company has a tax agent.

Income tax issue specific to petroleum miners

When petroleum mining permits and exploratory materials are acquired and disposed of, the consideration received by the seller is income and a deduction is available to the purchaser.

Income Tax Act 2007

  • Sections CT 1 (income), DT 3 and DT 4 (deductions).

Apply for an IRD number for a New Zealand business or organisation

Register as an employer

Registering for GST

Last updated: 28 Apr 2021
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