The questions in this guide follow the same numbering as in your return.
If you need more help after you’ve read this guide, these guides provide detailed information:
Charitable organisations (IR255)
Education centres (IR253)
Provisional tax (IR289).
All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income.
If your organisation has a certificate of exemption from RWT (resident withholding tax) on interest and dividends this doesn’t mean your income is exempt income. Call the IRD on 0800 377 774 if you’re not sure whether your club or society is required to file a tax return.
If the IRD have sent you a taxpack but your organisation is tax exempt, call them on 0800 377 774 so they can update our records.
If your club or society’s income is not exempt but the organisation did not have income that was liable for income tax during the tax year from 1 April 2019 to 31 March 2020, please just fill in:
page 1 of the return, and
the declaration on page 4.
All other organisations must complete all parts of the return.
If the club or society has a 31 March balance date, you have until 7 July 2020 to send in the return (unless you have been granted an extension of time). If you have a balance date other than 31 March the return date may be different. Call the IRD on 0800 377 774 if you’re not sure.
If the club or society is the client of an agent, you may have until 31 March 2021 to file. Contact your agent for more information.