Business income tax
All New Zealand businesses must pay income tax on their profits and file an annual business income tax return. The type of return you need to file depends on the type of business you are running. During the year most businesses must pay provisional tax - a series of tax installments on your business income tax. This is a general introduction to business income tax.
The Inland Revenue 'Tool for Business' focuses specifically on helping you get all your small business tax issues sorted quickly and simply. Each section includes the most frequently asked questions from small business people. You'll also find many useful links and resources if you need more information.
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A introductory look at business income tax for businesses.
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Do you have access to the online services? This is a list of all the online services provided by Inland Revenue relating to business income tax.
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Provisional tax is a way of paying your business income tax in instalments throughout the year. If your business income tax is $2,500 and more you might have to pay provisional tax. Provisional tax payments are compulsory and will help you manage your tax obligations during the year. This is an introduction to provisional tax basics, what it is and how to calculate it.
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Learn about which income tax rate applies to you, what returns to use and how.
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Learn here the type of income tax returns you can use depending on the type of business you have. Learn how the due date for tax returns depends on the accounting balance date.
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Find out if you can claim depreciation on your business assets and reduce your income tax. Inland Revenue explains different depreciation methods and how to account for depreciation.
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Most businesses have expenses, such as motor vehicles, rent, stationery and entertainment. And most expenses can be claimed back as a taxable expense. Find out what qualifies as a business expense and how you can claim this back as a taxable expense.
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A glossary of terms related to business income tax, such as balance date, capital expenditure, depreciation, net profit and sole trader. Find the simple explanations of terms you may not be familiar with.
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