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IR3NR Question 13 New Zealand income with tax deducted

Did you receive any of these types of income from New Zealand sources between 1 April 2018 and 31 March 2019:

  • salary or wages

  • schedular payments

  • accident compensation payments related to earnings

  • standard NZ Super

  • taxable pensions, annuities or superannuation?

What to show in your return

In late May 2019 Inland Revenue will send you a summary of income (previously summary of earnings) for the year 1 April 2018 and 31 March 2019.

Use this to complete your return.

If you had income from salary, wages, benefits, taxable pensions or schedular payments, add totals 11E and 12A from your summary of income (SOI) and print the total in Box 13A. Add totals 11B and 12B and print the total in Box 13B.

If you have extinguished tax credits for payroll donations, the PAYE deducted figure on your SOI has been adjusted to show this.

You don’t need to attach your SOI to the return unless you’re making changes to it.


Don’t include these pensions or annuities in your return:

  • non-taxable pensions or annuities from superannuation schemes registered with the Financial Markets Authority (for example, government superannuation) or life insurance funds—the tax on these is already paid by the fund

  • completely tax-free pensions, such as war pensions or a portable veteran’s pension

  • portable NZ Super.

Schedular payments

If you received any schedular payments, read the notes at IR3NR Question 23 Other expenses to see if you can claim expenses.

If you’re registered for GST, your gross schedular payment may include GST. Enter the GST-exclusive amount at Question 13B.

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