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Smart business : a guide for businesses and non-profit organisations Inland Revenue Department

By: Inland Revenue Department (IRD).
Publisher: [Auckland], New Zealand Inland Revenue 2018Description: 66 pages PDF.Subject(s): Small businesses | Taxation | Non profit organisationsOnline resources: Click here to access online
Contents:
GENERAL: Getting started ; Getting an IRD number ; Basic tax responsibilities ; Paying your tax before the due date ; Making payments ; Keeping records is important ; Benefits of keeping accurate records ; What records to keep ; How long to keep your records ; Personal records ; SOURCE DOCUMENTS: Banking records ; Income records ; Expense records ; BOOKKEEPING: Cashbooks ; Petty cash book ; Wagebook ; Time management ; Recording methods ; Making your bookkeeping system work for you ; INCOME TAX: Income ; Your first year in business is not tax-free ; Early payment discount ; Drawings ; Balance date ; Paying income tax ; What return to use for income tax ; Income tax rates ; Sole traders ; Partnerships ; Companies ; Non-profit organisations ; Charities register ; Research and development (R&D) tax credit ; Tax on interest and dividends ; Provisional tax ; Paying provisional tax ; How do I pay provisional tax? ; Budgeting for provisional tax ; Interest ; For more help ; EXPENSES: Claiming expenses for income tax ; Capital expenses ; Using your own vehicle in the business ; Using your home for the business ; Travel expenses ; Entertainment expenses ; Website expenses ; Fixed assets records ; Depreciation ; Depreciation methods ; GST (GOODS AND SERVICES TAX): Registering for GST ; Charging GST ; Claiming back GST ; GST on grants and subsidies ; GST and secondhand goods ; Exempt and zero-rated goods and services ; Tax invoices ; GST returns ; Late filing penalty ; Electronic filing ; Accounting for GST ; Using your cashbook to do your GST return ; MORE INFORMATION: Accident compensation ; Independent earner tax credit (IETC) ; Student loan repayments ; Working for families tax credits ; EMPLOYER RESPONSIBILITIES: Making PAYE deductions ; Using your wagebook to fill in your employer monthly schedule ; Filing your Employer monthly schedule ; Paying PAYE ; Accident Compensation Corporation (ACC) ; Student loan deductions ; Child support deductions ; KiwiSaver ; Payroll giving ; Superannuation fund contributions ; Fringe benefit tax (FBT) ; Electronic filing ; SERVICES YOU MAY NEED: Registering for online services ; Tool for business ; Need to talk to us? ; Customer service quality monitoring ; 0800 self-service numbers ; Business tax information officers and kaitakawaenga Maori ; Tax Information Bulletin (TIB) ; Business Tax Update ; Audits ; Late payment ; Non-payment of employer monthly schedule penalty (EMS) ; Putting your tax returns right ; Privacy ; If you have a complaint about our service ; Where to go for more help
Summary: Provides assistance in meeting tax obligations while running a small business or non-profit organisation in New Zealand. [IR320 - October 2018]
Item type Home library Call number Vol info Status Date due Item reserves
Online resource Online resource New Zealand
IR 320 Not for loan
Total holds: 0

GENERAL: Getting started ; Getting an IRD number ; Basic tax responsibilities ; Paying your tax before the due date ; Making payments ; Keeping records is important ; Benefits of keeping accurate records ; What records to keep ; How long to keep your records ; Personal records ; SOURCE DOCUMENTS: Banking records ; Income records ; Expense records ; BOOKKEEPING: Cashbooks ; Petty cash book ; Wagebook ; Time management ; Recording methods ; Making your bookkeeping system work for you ; INCOME TAX: Income ; Your first year in business is not tax-free ; Early payment discount ; Drawings ; Balance date ; Paying income tax ; What return to use for income tax ; Income tax rates ; Sole traders ; Partnerships ; Companies ; Non-profit organisations ; Charities register ; Research and development (R&D) tax credit ; Tax on interest and dividends ; Provisional tax ; Paying provisional tax ; How do I pay provisional tax? ; Budgeting for provisional tax ; Interest ; For more help ; EXPENSES: Claiming expenses for income tax ; Capital expenses ; Using your own vehicle in the business ; Using your home for the business ; Travel expenses ; Entertainment expenses ; Website expenses ; Fixed assets records ; Depreciation ; Depreciation methods ; GST (GOODS AND SERVICES TAX): Registering for GST ; Charging GST ; Claiming back GST ; GST on grants and subsidies ; GST and secondhand goods ; Exempt and zero-rated goods and services ; Tax invoices ; GST returns ; Late filing penalty ; Electronic filing ; Accounting for GST ; Using your cashbook to do your GST return ; MORE INFORMATION: Accident compensation ; Independent earner tax credit (IETC) ; Student loan repayments ; Working for families tax credits ; EMPLOYER RESPONSIBILITIES: Making PAYE deductions ; Using your wagebook to fill in your employer monthly schedule ; Filing your Employer monthly schedule ; Paying PAYE ; Accident Compensation Corporation (ACC) ; Student loan deductions ; Child support deductions ; KiwiSaver ; Payroll giving ; Superannuation fund contributions ; Fringe benefit tax (FBT) ; Electronic filing ; SERVICES YOU MAY NEED: Registering for online services ; Tool for business ; Need to talk to us? ; Customer service quality monitoring ; 0800 self-service numbers ; Business tax information officers and kaitakawaenga Maori ; Tax Information Bulletin (TIB) ; Business Tax Update ; Audits ; Late payment ; Non-payment of employer monthly schedule penalty (EMS) ; Putting your tax returns right ; Privacy ; If you have a complaint about our service ; Where to go for more help

Provides assistance in meeting tax obligations while running a small business or non-profit organisation in New Zealand. [IR320 - October 2018]

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

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