If you had expenses against the income you earned between 1 April 2019 and 31 March 2020, you can claim here for:
a fee you paid someone for completing your return
expenses incurred in earning certain income which tax has been deducted from
additional expenses incurred in deriving partnership income, for example, interest on capital borrowed to purchase a share in the partnership
premiums on loss of earnings insurance, provided the benefit from the insurance policy is taxable.
What to show in your return
Print the total of your expenses in Box 25. If you paid someone to complete your return, write the person’s name in the panel provided. Attach a note with the details of other expenses and your name and IRD number to your income tax return.
You can’t claim expenses against:
non-resident passive income, that is, interest, dividends, or royalties
salary and/or wages
taxable Maori authority distributions
election day services
casual agricultural work
commissions if you’re also paid a salary or retainer from the same employer.
If you’re registered for GST:
you must deduct any GST included in any gross schedular payment income, and
you can’t claim the GST portion of your expenses.