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General business tax information

When you operate a business you need to ensure you account for your business income and keep accurate and complete records of your business activities. You ll also need to meet all your tax obligations and file any necessary returns. This is a general introduction to tax for businesses and employers.

Being audited by Inland Revenue Opens in a new window

It is likely that at some point your business will be audited. Find out what you can expect and learn what to do to ensure the audit is as smooth and unobtrusive as possible.

This information is brought to you by PricewaterhouseCoopers

Plan to minimise your tax Opens in a new window (PDF)

A tax minimisation strategy that may help your business save money whilst still meeting your legal obligations.

This information is brought to you by Openside CA Limited

Monthly tax alert Opens in a new window

A monthly newsletter that focuses on topical tax issues.

This information is brought to you by Deloitte

Employer's guide to taxing employees and filling in an IR335 form Opens in a new window

A guide to filling out the IR335 form for employers and to deducting tax from their employees' wages and collecting information to give to Inland Revenue.

This information is brought to you by Inland Revenue

Inland Revenue online employer services Opens in a new window

Inland Revenue offers online services to help employers meet their tax obligations.

This information is brought to you by Inland Revenue

Tax responsibilities for organisations receiving a grant or subsidy Opens in a new window

Does your organisation receive a grant or a subsidy? Those organisations that do receive funding have different tax responsibilities. Read on to learn about grants and subsidies, the GST involved, the responsibilities of the employer, the potential penalties incurred, and further services that may be useful to your organisation.

This information is brought to you by Inland Revenue

The research and development tax credit Opens in a new window

From the 2008/09 income year, your business may be eligible to claim a 15 percent (15 cents in each dollar spent) tax credit for research and development (R&D). The legislation is expected to be enacted in December 2007. This information outlines the proposed R&D tax credit, what research qualifies for a tax deduction, and how to claim.

This information is brought to you by Inland Revenue

Guidance for early adopters of International Reporting Standards Opens in a new window

Inland Revenue has prepared a brief guide for early adopters of its International Financial Reporting Standard (IFRS).

This information is brought to you by Inland Revenue

Tax facts for direct selling distributors Opens in a new window

If you are a distributor for a direct selling organisation in New Zealand, this booklet is for you. This guide will help you determine if you are a commission agent, an independent reseller or an employee. Make sure you understand how to meet your tax obligations.

This information is brought to you by Inland Revenue


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New Zealand is the first OECD country to wake. Our working day spans the afternoon on the West Coast of America, part of the Asian day, and ends with breakfast in Europe.