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IR3 individual income tax return 2009

Progress (part 1 of 7)
  
IRD number
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Format eg 12-345-678, 12345678, 123-456-789 or 123456789 for 9 digit IRD numbers. If you don't remember your IRD number, it's included at the top of any return or correspondence from Inland Revenue or you can phone us on 0800 377 774.

When you transmit your return to Inland Revenue, we use the IRD number to:

  • confirm that the return being sent is the one you intended to send
  • help confirm that the person sending the return is authorised to do so
  • allow the return to be passed directly into our computer system.

If any of the above information doesn't match with our records there will be a delay in processing the return and sending the assessment or refund.



(Required)
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DLN
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The Document Lodgement Number (DLN) is the 14-character number printed either in the text of the letter we sent you or on the top right and bottom of page one of the paper return you’ve received.

When you transmit your return to Inland Revenue, we use the DLN number to:

  • confirm that the return being sent is the one you intended to send
  • help identify each return we receive
  • allow the return to be passed directly into our computer system.

Please ensure the DLN you use is for the correct year.

If you don’t have this number either call us on 0800 377 774 or download a printable return to complete and send back by post.



(Required)
Name
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(Required)
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(Required)
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Personal/contact details that may need updating
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Selecting the details that need updating will bring up boxes later in this return for you to update your records.



Please select any of the following that are incorrect or missing from your DLN letter or paper return.






Special situations
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Selecting a special situation will bring up the relevant boxes later in this return for you to complete.



Please select any of the following that applied to you during the period 1 April 2008 to 31 March 2009.




Income
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Selecting income types will bring up the relevant boxes later in this return for you to complete.

Family tax credits from Work and Income
Income with tax deducted
Schedular payments (formerly withholding payments)
New Zealand interest
New Zealand dividends
Maori authority distributions
Partnership income
Shareholder-employee salary
Other income
Loss attributing qualifying company (LAQC) losses
Expenses claimed
Net losses brought forward
Excess imputation credits brought forward

Family tax credits from Work and Income

If you received family tax credits from Work and Income the amount will be shown on your Summary of earnings.

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Income with tax deducted such as salary, wages, a benefit or a taxable pension

Income with tax deducted will be shown on your Summary of earnings.

Examples include:

  • salary or wages
  • a student allowance
  • any income tested benefit - unemployment or sickness, transitional retirement, independent youth, domestic purposes, widow's, invalid's or emergency
  • accident compensation payments related to earnings
  • New Zealand Superannuation (NZ Super) either income-tested or non-income tested, or a veteran’s pension
  • other pensions, annuities or superannuation
  • shareholder-employee salary.

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Schedular payments (formerly withholding payments)

Schedular payments are payments made to people who are not employees but are employed on a contract basis. If you received schedular payments with tax deducted, they'll be shown on your Summary of earnings.

If you received a shareholder-employee salary with no PAYE deducted, select the "Shareholder-employee salary with no tax deducted" option instead.

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New Zealand interest

Include interest from:

  • banks
  • Inland Revenue
  • building and investment societies
  • credit unions
  • securities
  • a partnership, estate or trust
  • any loans you have made.

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New Zealand dividends

Dividends are a part of a company’s profits that it passes on to its shareholders. Unit trusts are treated as companies for income tax purposes and unit trust distributions are treated as dividends.

The company or unit trust that paid you the dividend will send you a dividend statement. Include dividends earned by a partnership or estate, or distributed by a trust.

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Maori Authority distributions

The Maori authority that paid you the distribution will send you a Maori authority distribution statement.

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Partnership income

Select "Partnership income" unless it includes:

  • interest and any RWT (formerly resident withholding tax), select "New Zealand interest"
  • dividends and any credits, select "New Zealand dividends"
  • overseas income and overseas tax paid, select "Overseas income"
  • rental income, select "Rents"
  • other income and, if your share of this income:
    • is received in recognition of your capital investment in the partnership and you didn’t take any active part in the day-to-day operation or management of the business (sleeping partner), or
    • is generated from other investment activity (for example, sale of shares) select "Other income".

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Shareholder-employee salary with no tax deducted

If your shareholder-employee salary or director’s fees have no PAYE deducted, select this option. The company that paid your salary or fees will be able to tell you exactly how much to show in your return.

If you had tax deducted from this income (this will be shown on your Summary of earnings) don’t select this option.

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Any other income or loss

Examples of other income include:

  • the sale of land and/or buildings
  • the sale of shares or other property
  • financial arrangements
  • cash jobs, payments made "under the table", tips, bartering or income from an illegal enterprise
  • any share of partnership income as a result of capital investment.

If you’re not sure if your income is taxable, please call us on 0800 377 774.

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Loss from a loss attributing qualifying company (LAQC)

Select this option if you are a shareholder in a LAQC that made a net loss.

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Expenses to claim against your income

Expenses include:

  • a fee paid to someone for completing your tax return
  • commission on interest or dividend income (but not bank fees - they are a private expense)
  • expenses incurred in earning income that has had tax from schedular payments deducted
  • additional expenses incurred in earning partnership income, for example, interest on capital borrowed to purchase a share in the partnership
  • interest on money you borrowed to buy shares or to invest - as long as the investment will produce some income that’s taxable
  • premiums on loss of earnings insurance (income protection), provided the benefit from the insurance policy is taxable.

You can’t claim expenses against income from:

  • salary and/or wages
  • election day services
  • casual agricultural work
  • commissions, if you are also paid a salary or retainer from the same employer.

However, you can still claim expenses for having your tax return completed for you and loss of earnings insurance premiums from these income sources.

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Net losses brought forward

If you have net losses brought forward, the amount will be on the loss carried forward letter, which we sent you after your 2008 return acknowledgement or notice of assessment. If you don’t have this letter, call us on 0800 377 774 and we’ll send you a copy.

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Excess imputation credits brought forward

If you have excess imputation credits brought forward, the amount will be on:

  • the loss/excess imputation credits carried forward letter which we sent you after your 2008 year return acknowledgement or notice of assessment; or
  • page 1 of your personal tax summary for 2008 (if you received one).

If you have excess imputation credits to bring forward but didn’t receive confirmation of the amount from us, please call us on 0800 377 774.

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Please select any of the following that applied to you during the period 1 April 2008 to 31 March 2009.
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Tax credit for children
(Required)
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