Business tax & levies

Do you need to polish up on your knowledge of Fringe Benefit Tax (FBT)? Or, are you not sure if you should register for GST? This section explains some of the most common business taxes and levies – from income tax to ACC levies.

Getting started with tax

Find out about your tax obligations.

An introduction to GST

Start learning about GST with this article.

GST obligations

Learn about processing GST for your business.

Fringe benefit tax

If you supply your employees with benefits or perks, these may be subject to fringe benefit tax (FBT). Find out what is subject to FBT and how to calculate FBT payments.

Provisional tax

Most businesses are required to pay provisional tax after their first year in operation. Find out what provisional tax is and how to prepare for it with this article.

Employer ACC levies

Every employer needs to pay ACC levies for their employees. Find out how levies are calculated and how much you’ll need to pay.

Electronic commerce and tax

More and more businesses in New Zealand are trading online. This article introduces the tax issues e-commerce businesses should consider.

Asset depreciation

If a fixed asset you use in your business has a useful lifespan of more than a year, you should claim depreciation on it to recover the cost of the asset.

Using your home for business

Many small business owners run their businesses from home. If this is you, find out about the tax issues you need to consider.

What to do if your business is operating at a loss

Businesses operating at a loss can transfer losses to subsequent tax years to lower later tax bills. Find out more with this article.

What to do if you’ve made a mistake in your return

If you become aware of errors after filing your tax return, take appropriate action by working with Inland Revenue to make corrections.

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Business tax & levies