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IR3 Question 28 Other expenses and deductions

If you paid any of these expenses, between 1 April 2019 and 31 March 2020, you can claim them in Box 28.

  • a fee to someone for completing your tax return

  • commission on interest or dividend income (but not bank fees—they’re a private expense)

  • 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 taxable income

  • premiums on loss of earnings insurance (income protection), provided the benefit from the insurance policy is taxable

  • interest paid to Inland Revenue for late payment of tax, only if the interest is not already included as a deduction in your accounts.

ACC personal service rehabilitation payments

If you’re an ACC client and received ACC personal service rehabilitation payments and have retained some of these, you may claim the payments you’ve made to your caregiver as a deduction at Question 12C. Read the information at IR3 ACC personal services rehabilitation payments before you complete Question 12C.

Schedular income expenses

If you incurred expenses while earning income that’s had tax from schedular payments deducted, you claim these at Question 12C, not here.

Other expenses

For other expenses, attach the details to your return. Include your name and IRD number.

You can’t claim expenses against income from:

  • salary and/or wages

  • election day services

  • casual agricultural work

  • commissions, if you’re also paid a salary or retainer from the same employer.

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

If you’re GST-registered you must deduct any GST included in any expenses. GST-registered people claim the GST portion of their expenses in their GST return, not the IR3.

ACC levies

ACC will take into account all expenses shown in Box 28 when calculating any ACC levies due.

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