Tax Payment Dates Provisional Tax

Do I need to file an income tax return (IR3) for myself?

You need to file an Income Tax Return for yourself (IR3) if you earned income from sources other than salary, wages, interest, dividends, and/or taxable Maori authority distributions.

Other income will include:

• rental income
• self-employed, business, estate, trust or patnership income
• overseas income
• income from cash jobs or “under the table” payments
• income from an illegal enterprise
• royalties
• more than $200 of schedular payments (formerly withholding payments)
• income without PAYE deducted - eg shareholder-employee salary
• allocated income from a portfolio investment entity (PIE) that was taxed at a zero rate or a rate lower than your correct tax rate.
• have had resident withholding tax deducted from your interest and dividend income which has been taxed at a rate lower than your correct rate.