What You'll Learn

In this course, you will be guided on the basics of income taxation that you need to know to be able to prepare income tax returns or New Zealand businesses, covering the following topics:

  • Overview of New Zealand's Tax System

  • Income Tax for Businesses

  • Sources of Business Income

  • Income Tax for Companies

  • Income Tax for Trusts and Estates

  • Income Tax for Partnerships

  • Balance Date

  • Provisional Tax Obligations

  • Resident Withholding Tax

Course Content

    1. Welcome

    1. Overview of New Zealand’s Tax System

    2. Income Tax for Individuals

    3. Income Sources and Taxation

    4. How Tax Is Collected

    5. Income Tax Paid After the Year Ends

    6. Multiple Sources of Income and Secondary Tax Codes

    7. End-of-Year Reconciliation and Refunds

    8. Knowledge Check

    1. Income Tax for Businesses

    2. What Counts as Business Income?

    3. What is the IR3 Return?

    4. Who Needs to File an IR3?

    5. What You Need Before Filing

    6. Knowledge Check

    1. Interest and Dividends

    2. What Are Business Expenses?

    3. Special Categories of Business Expenses

    4. Business Tax Rates in New Zealand (2025)

    5. Filing Requirements for Businesses

    6. Knowledge Check

    1. Income Tax for Companies

    2. Key Tax Concepts for Companies

    3. Knowledge Check

    1. Income Tax for Trusts and Estates

    2. Trustee Income Tax Rates

    3. Beneficiary Income

    4. Foreign and Non-Complying Trusts

    5. Filing and Compliance

    6. Knowledge Check

About this course

  • $10.00
  • 44 lessons
  • 0 hours of video content

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