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@importurl("static.cloud.coveo.com/searchui/v2./css/CoveoFullSearch.min.css")layer(coveo);@layercoveo,legacy,rebase;InlandRevenue-TeTariTaake(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':newDate().getTime(),event:'gtm.js'});varf=d.getElementsByTName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-58F6MRW');window.TAX_COVEO_CONFIG={originContext:"PublicSite-Search",noResults:"Wecouldn'tfindanyresultsmatchingyoursearchtermSearchtipsCheckthespellingofyoursearchandtryainTryasimilarsearchterm,likebusinessinsteadofcompanyKeepyoursearchtermsimple.OursearchworksbestwithshorterdescriptionsUsetheoptionstofilteryourresultsortryoneofourindexpes.",searchPeEndpoint:"/search",externalLinks:{taxPolicySearchPe:"taxpolicy.ird.govt.nz/search#q=",taxTechnicalSearchPe:"/search#q=",},mediaSearchPeEndpoint:"/index/media-releases",token:"eyJhbGciOiJIUzI1NiJ9.eyJzZWFyY2hIdWIiOiJDb3JlLVNlYXJjaCIsInY4Ijp0cnVlLCJ0b2tlbklkIjoid282eWI0aDY0YWI0b3B1aDVpdmFncHNjcWkiLCJvcmdhbml6YXRpb24iOiJuZXd6ZWFsYW5kaW5sYW5kcmV2ZW51ZXByb2QzNW0xazZlcyIsInVzZXJJZHMiOlt7InR5cGUiOiJVc2VyIiwibmFtZSI6ImFub255bW91cyIsInByb3ZpZGVyIjoiRW1haWwgU2VjdXJpdHkgUHJvdmlkZXIifV0sInJvbGVzIjpbInF1ZXJ5RXhlY3V0b3IiXSwiaXNzIjoiU2VhcmNoQXBpIiwiZXhwIjoxNzM0ODAwMTE2LCJpYXQiOjE3MzQ3OTY1MTZ9.vaz-bpnqQFoPoYdhnCUfeXmtVZ3NgNargN7bEN0Kw",organisation:"newzealandinlandrevenueprod35m1k6es",searchHub:"Core-Search"};SkiptomaincontentEnd-of-yearclosedownOurofficesandphonelineswillclosedownovertheholidayseasonbutyoucanstillcontactusonline.FindoutmoreUtilitiesAboutusAboutusIRcareersNewsMediareleasesUpdatesSubscribeSeminarsRelatedWebsitesTaxTechnicalTaxPolicyInternationalContactusContactusMediaqueriesEnglishRegistermyIRloginmyIRloginTogglemobilenMainMenuIndividualsandfamiliesNgātāngatamengāwhānauIRDnumbersNgātauIRDIncometaxforindividualsTetākemoniwhiwhimōngātāngatatakitahiFilemyindividualtaxreturnTetukuitētahipukatāketakitahiSupportforfamiliesNgātautokoingāwhānauKiwiSerPouaheOrangaStudentloansStudentloansSelf-employedMahiā-kiriMore...Tāpiriatu…BusinessandorganisationsNgāpakihimengāwhakahaereIncometaxTākemoniwhiwhimōngāpakihiEmployingstaffTetukumahikingākaimahiKiwiSerforemployersTeKiwiSermōngākaitukumahiGoodsandservicestax(GST)TākemōngārawamengāratongaNon-profitsandcharitiesNgāumangakore-huamonimengāumangaarohaInternationalTāwāhiMore...Tāpiriatu…IntermediariesandothersNgātakawaengameētahiatuTaxentsNgāmāngaitākeBookkeepersTekaikautePAYEintermediariesNgātakawaengaPAYEPayrollbureausNgātariutuā-rārangiDigitalserviceprovidersNgākaiwhakaratopūmanawarorohikoMore...Tāpiriatu…AboutusAboutusIRcareersNewsMediareleasesUpdatesSubscribeSeminarsRelatedWebsitesTaxTechnicalTaxPolicyInternationalContactusContactusMediaqueriesEnglishRegistermyIRloginMainMenuHomeIndividualsandfamiliesNgātāngatamengāwhānauPopularpesNgāwharangirongonuiMāoriIRDnumbersNgātauIRDFilemyindividualtaxreturnTetukuitētahipukatāketakitahiSupportforfamiliesNgātautokoingāwhānauManingmytaxTewhakahaereitakutākeMoreindividualsandfamiliesFamiliesNgāwhānauWorkingforFamiliesWorkingforfamiliesChildsupportTetautokotamarikiFamilyBoostPaidparentalleeTeututiakipēpiPropertyandTrustsNgāwharangirongonuiTrustsandestatesNgārōpūkaitiakimengārawatukuihoPropertyNgārawaIndividualsNgātāngataIncometaxforindividualsTetākemoniwhiwhimōngātāngatatakitahiNon-residentsNgākainoho-tāwāhiSelf-employedMahiā-kiriKiwiserforindividualsKiwisermātetangatatakitahiStudentloansNgāpūteataurewaākongaCryptoassetsforindividualsNgārawawhiti-rangimātetangatatakitahiUnclaimedmoneySituationsNgāāhuatangaIamgoingoverseasKeitehaereahaukitāwāhiIreceivedanincometaxassessmentIwhiwhiiahautētahiaromatawaitākemoniwhiwhiI39;mstrugglingtofileandpaymytaxMoresituationsBusinessandorganisationsNgāpakihimengāwhakahaerePopularpesNgāwharangirongonuiCovid-19BusinessesandorganisationsKOWHEORI-19NgāpakihimengāwhakahaereFileacompaniesincometaxreturn-IR4Tetukuitētahipukatākemoniwhiwhikamupene-IR4MāoriNot-for-proEntrate - 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