Business and organisations

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col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/situations/i-am-going-overseas" aria-label="I am going overseas"> <span>I am going overseas</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te haere ahau ki tāwāhi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/situations/i-received-an-income-tax-assessment" aria-label="I received an income tax assessment"> <span>I received an income tax assessment</span> <span class="tereo" aria-hidden="true" lang="mi">I whiwhi i ahau tētahi aromatawai tāke moni whiwhi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/situations/unable-to-pay-my-tax-debt" aria-label="I'm struggling to file and pay my tax"> <span>I'm struggling to file and pay my tax</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035116/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="1"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Business and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pakihi me ngā whakahaere</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-1" data-index="1"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Popular pages</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/covid-19" aria-label="Covid-19 Businesses and organisations"> <span>Covid-19 Businesses and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">KOWHEORI-19 Ngā pakihi me ngā whakahaere</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4" aria-label="File a companies income tax return - IR4"> <span>File a companies income tax return - IR4</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/not-for-profits-and-charities" aria-label="Not-for-profits and charities"> <span>Not-for-profits and charities</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages/work-out-paye-deductions-from-salary-or-wages" aria-label="PAYE calculator to work out salary and wage deductions"> <span>PAYE calculator to work out salary and wage deductions</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035116/https://www.ird.govt.nz/business-and-organisations" class="more-link" aria-label="More business and organisations">More business and organisations <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Income tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income" aria-label="Types of business income"> <span>Types of business income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā momo moni whiwhi pakihi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses" aria-label="Tax rates for businesses"> <span>Tax rates for businesses</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pāpātanga tāke mō te pakihi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates" aria-label="Balance dates"> <span>Balance dates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rā mutunga tau pūtea</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>GST</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke hokohoko (GST)</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/gst/charging-gst" aria-label="Charging GST"> <span>Charging GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te uta i te tāke hokohoko</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/gst/claiming-gst" aria-label="Claiming GST"> <span>Claiming GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te kerēme tāke hokohoko</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Employing staff </span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku mahi ki ngā kaimahi</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/employing-staff/register-as-an-employer" aria-label="Register as an employer"> <span>Register as an employer</span> <span class="tereo" aria-hidden="true" lang="mi">Te rēhita hei kaituku mahi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/employing-staff/paying-staff" aria-label="Paying staff"> <span>Paying staff</span> <span class="tereo" aria-hidden="true" lang="mi">Utu kaimahi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/employing-staff/payday-filing" aria-label="Payday filing"> <span>Payday filing</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāpaetanga rā utu</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/employing-staff/deductions-from-income" aria-label="Deductions from income"> <span>Deductions from income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tangohanga mai i ngā moni whiwhi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" aria-label="KiwiSaver for employers"> <span>KiwiSaver for employers</span> <span class="tereo" aria-hidden="true" lang="mi">Te KiwiSaver mō ngā kaituku mahi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>International</span> <span class="tereo" aria-hidden="true" lang="mi">Tāwāhi</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/international-tax/business" aria-label="International tax for business"> <span>International tax for business</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke aowhānui mō ngā pakihi</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/situations/i-am-starting-a-new-business" aria-label="I am starting a new business"> <span>I am starting a new business</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tīmata au i tētahi pakihi hou</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/situations/i-am-going-to-employ-someone" aria-label="I am going to employ someone"> <span>I am going to employ someone</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tuku mahi ahau ki tētahi tangata</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/situations/my-business-is-making-a-loss" aria-label="My business is making a loss"> <span>My business is making a loss</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te hapa taku pakihi</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035116/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="2"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Intermediaries and others</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga me ētahi atu</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-2" data-index="2"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary" aria-label="Becoming an intermediary"> <span>Becoming an intermediary</span> <span class="tereo" aria-hidden="true" lang="mi">Te tū hei takawaenga</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act" aria-label="Getting authority to act"> <span>Getting authority to act</span> <span class="tereo" aria-hidden="true" lang="mi">Te whiwhi whakamanatanga</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders" aria-label="Executive office holders"> <span>Executive office holders</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaipupuri tūnga whakahaere</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts" aria-label="Linking client accounts"> <span>Linking client accounts</span> <span class="tereo" aria-hidden="true" lang="mi">Te honohono pūkete kiritaki</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person" aria-label="Nominated person"> <span>Nominated person</span> <span class="tereo" aria-hidden="true" lang="mi">Te tangata kua whakaingoatia</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/topics/intermediaries/tax-pooling" aria-label="Tax pooling"> <span>Tax pooling</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakarōpū tāke</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/topics/intermediaries/gateway-services" aria-label="Gateway services"> <span>Gateway services</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035116/https://www.ird.govt.nz/intermediaries-and-others" class="more-link" aria-label="More intermediaries and others">More intermediaries and others <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers" aria-label="Agents answers"> <span>Agents answers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā Whakautu Māngai</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status" aria-label="Tax agent status"> <span>Tax agent status</span> <span class="tereo" aria-hidden="true" lang="mi">Te tūnga māngai tāke</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements" aria-label="Extension of time arrangements"> <span>Extension of time arrangements</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakaroa i ngā whakaritenga wā</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups" aria-label="Managing consolidated groups"> <span>Managing consolidated groups</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere rōpū tōpū</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents" aria-label="Income tax for individual clients of tax agents"> <span>Income tax for individual clients of tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga</span> </a> <a href="https://web.archive.org/web/20240516035116/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&numberOfResults=25&f:@computedz95xrole=[Tax%20agents]" aria-label="News updates for tax agents"> <span>News updates for tax agents</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/tax-agents" class="more-link" aria-label="More tax agents">More tax agents <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Digital service providers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaiwhakarato ratonga matihiko</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/getting-started-guide" aria-label="Getting started guide"> <span>Getting started guide</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/about-the-developer-portal" aria-label="About the developer portal"> <span>About the developer portal</span> <span class="tereo" aria-hidden="true" lang="mi">Mō te tomokanga kaiwhakawhanake</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture" aria-label="Gateway services architecture"> <span>Gateway services architecture</span> <span class="tereo" aria-hidden="true" lang="mi">Te hanganga ratonga tomokanga</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/digital-service-providers/services-catalogue" aria-label="Services catalogue"> <span>Services catalogue</span> <span class="tereo" aria-hidden="true" lang="mi">Te putumōhio ratonga</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035116/https://www.ird.govt.nz/digital-service-providers" class="more-link" aria-label="More digital service providers">More digital service providers <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Roles</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tūranga</span> </div> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/tax-agents" aria-label="Tax agents"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/bookkeepers" aria-label="Bookkeepers"> <span>Bookkeepers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaikaute</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/paye-intermediaries" aria-label="PAYE intermediaries"> <span>PAYE intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga PAYE</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/payroll-bureaus" aria-label="Payroll bureaus"> <span>Payroll bureaus</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tari ripanga utu kaimahi</span> </a> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/other-representatives" aria-label="Other representatives"> <span>Other representatives</span> <span class="tereo" aria-hidden="true" lang="mi">Ētahi atu māngai</span> </a> </section> </div> </div> </div> </div> </div> </div> </nav> </header>  <link href="/web/20240516035116im_/https://www.ird.govt.nz/-/media/themes/ir/shared/favicon.png?modified=20210228002011" rel="shortcut icon"/> <div class="coveo__searchbox--landing "> <div id="global-search-box-root-element" class="" data-props-placeholder="Search Inland Revenue....; Search Inland Revenue..." data-props-placholder-text-count="2"> <div id="global-search" class="coveo__searchbox"> <div class="container"> <div class="col-xs-12"> <div class="coveo__searchbox__wrapper row"> <div class="search-icon"></div> <div class="CoveoOmnibox mobile-search" data-placeholder="Search" role="search" data-query-suggest-character-threshold="0" data-number-of-suggestions="8" data-inline="true" data-auto-focus="false"> </div> <div class="searchTips mobile-search-tips background--grey"> <a href="/web/20240516035116/https://www.ird.govt.nz/about-this-site/search-tips" class="searchTips-link">Search tips</a> </div> <div class="CoveoSearchButton"></div> <div class="CoveoSearchHistory" id="search-history"></div> </div> </div> </div> </div> </div> </div>  <div class="component BetaBanner"> <div class="component-content"> </div> </div>  <div id="search-interface"> <div class="CoveoAnalytics" data-anonymous="true" data-auto-push-to-gtm-data-layer="true"></div> </div> <div id="main-content-wrapper"> <div class="">  <div class="banner-hero" style="background: #115860 url(/web/20240516035116im_/https://www.ird.govt.nz/-/media/project/ir/home/graphics/banners/landing-page-banners/placeholder-business-organisations-banner/businessorganisations.png?modified=20200813222638&modified=20200813222638) no-repeat 50% 100%; background-size: cover;"> <div class="banner-hero__image" aria-hidden="true" style="background: #115860 url(/web/20240516035116im_/https://www.ird.govt.nz/-/media/project/ir/home/graphics/banners/landing-page-banners/placeholder-business-organisations-banner/businessorganisations.png?modified=20200813222638&modified=20200813222638) no-repeat 50% 100%; background-size: cover;"></div> <h1 class="loaded" style="padding-left: 152px; max-width: 1262px;"> <span lang="mi">Ngā pakihi me ngā whakahaere</span> Business and organisations </h1> </div> <div id="content" style="min-height: 155px;" tabindex="-1"> <div class="container"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> </div> </div> </div> <div class="row component column-splitter"> <div class="col-md-6">   <div class="container container-width-auto"> <div> <ul class="clearfix landing-page-links"> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/covid-19/business-and-organisations" title="COVID-19 Business and organisations" class="internal "> Business and organisations </a> <p> Information about the COVID-19 Support Payment, wage and leave subsidies, income tax, temporary loss carry-back, the Resurgence Support Payment, the Small Business Cashflow Scheme, and GST responses to COVID-19. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations" title="Income tax for businesses and organisations" class="internal "> Income tax for businesses and organisations </a> <p> Recording income and expenses, filing returns, paying tax for all businesses and organisations earning money in New Zealand. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/setting-up-a-business-or-organisation" title="Setting up a business or organisation" class="internal "> Setting up a business or organisation </a> <p> Registering your business or organisation, getting an IRD number, registering for GST, and other start-up tasks. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/running-a-business-or-organisation" title="Running a business or organisation" class="internal "> Running a business or organisation </a> <p> Keeping records, working out expenses and income, filing returns, paying tax, managing employees.  </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/managing-my-tax" title="Managing my tax" class="internal "> Managing my tax </a> <p> A list of things you need to keep on top of.  </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/employing-staff" title="Employing staff" class="internal "> Employing staff </a> <p> Registering as an employer, deducting PAYE, payday filing, fringe benefit tax (FBT) and more. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" title="KiwiSaver for employers" class="internal "> KiwiSaver for employers </a> <p> Employers need to check if new employees are eligible to be automatically enrolled, enrol them if they are, and make KiwiSaver deductions and contributions. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/gst" title="GST (goods and services tax)" class="internal "> GST </a> <p> A tax added to the price of most goods and services, including imports. It applies to people who buy and sell goods and services.  </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/research-and-development" title="Research and development" class="internal "> Research and Development </a> <p> Research and development tax incentive and the research and development loss tax credit. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/property" title="Property" class="internal "> Property </a> <p> Your obligations if you're involved in buying, selling or renting out property. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/duties" title="Duties" class="internal "> Duties and levies </a> <p> Duties and levies apply to the operation of gaming machines and casinos. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/cryptoassets/business" title="Cryptoassets for businesses" class="internal "> Cryptoassets for businesses </a> <p> Find out how your cryptoasset transactions are taxed if you have a cryptoasset business or you use cryptoassets for business transactions. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/sharing-economy" title="Sharing economy and tax" class="internal "> Sharing economy and tax </a> <p> Your tax obligations if you work in the sharing economy sector. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/unclaimedmoney" title="Unclaimed money" class="internal "> Unclaimed money </a> <p> Find out what unclaimed money is and where to find out more about it. </p> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/international-tax" title="International" class="internal "> International </a> <p> Find out what you need to know about international tax. </p> </li> </ul> </div> </div>   </div> <div class="col-md-4 col-md-offset-2"> <section class="related-news"> <h4 class="related-news__header">Updates: Business and organisations</h4> <ul class="related-news__list"> <li class="related-news__item "> <span class="related-news__date">30 Aug 2023</span> <a class="related-news__title" href="https://web.archive.org/web/20240516035116/https://www.ird.govt.nz/updates/news-folder/2023/prescribed-interest-rate-increase-fbt"><span>FBT - prescribed interest rate increase</span></a> <p class="related-news__overview"> The prescribed rate used to calculate fringe benefit tax on low-interest, employment-related loans has increased. </p> </li> <li class="related-news__item "> <span class="related-news__date">30 Mar 2023</span> <a class="related-news__title" href="https://web.archive.org/web/20240516035116/https://www.ird.govt.nz/updates/news-folder/2023/build-to-rent-exclusions-from-interest-limitation-rules"><span>Build-to-rent exclusion from interest limitation rules</span></a> <p class="related-news__overview"> Exclusion to interest limitation rules for medium-to-large scale housing developments built to provide long-term rental accommodation. </p> </li> </ul> <div class="related-news-link-url-block"> <div class="updates-subscribe-variation"> <a href="/web/20240516035116/https://www.ird.govt.nz/subscription-service/subscription-form" class="subscribebtn"> <i class="fa fa-light fa-envelope"> </i> <span class="subscribe">Subscribe</span> </a> <a class="related-news__link related-news__all-updates" href="/web/20240516035116/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&numberOfResults=25&f:@irscCoreSegment=[Business and organisations]">More updates</a> </div> </div> </section>  <div class="component related-content"> <div class="col-md-push-1 right-sidebar link-block-related"> <div class="row"> <div class="component link-block"> <h4>Tasks</h4> <ul class="link-block tasks"> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/employing-staff/register-as-an-employer" title="Register as an employer"> Register as an employer </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/gst/registering-for-gst/register-for-gst" title="Register for GST"> Register for GST </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4" title="File a Companies income tax return - IR4"> File a Companies income tax return - IR4 </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-partnerships/file-a-partnerships-and-look-through-companies-income-tax-return---ir7" title="File a Partnerships and look-through companies income tax return - IR7"> File a Partnerships and look-through companies income tax return - IR7 </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities/maori-authority-filing-and-reporting/file-a-maori-authority-income-tax-return---ir8" title="File a Māori authority income tax return - IR8"> File a Māori authority income tax return - IR8 </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/sports-clubs-and-societies/file-ir9" title="File a Clubs and societies tax return - IR9"> File a Clubs and societies tax return - IR9 </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/enrol" title="Register for the research and development tax incentive"> Register for the research and development tax incentive </a> </li> </ul> </div> <div class="component link-block"> <h4>Topics</h4> <ul class="link-block topics"> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income" title="Types of business income"> Types of business income </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses" title="Types of business expenses"> Types of business expenses </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" title="KiwiSaver for employers"> KiwiSaver for employers </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/research-and-development/tax-incentive" title="Research and development tax incentive"> Research and development tax incentive </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/research-and-development/loss-tax-credit" title="Research and development loss tax credit"> Research and development loss tax credit </a> </li> </ul> </div> <div class="component link-block"> <h4>Roles</h4> <ul class="link-block roles"> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/self-employed" title="Self-employed"> Self-employed </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/partnerships" title="Partnerships"> Partnerships </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/maori-authorities" title="Māori authorities"> Māori authorities </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/companies" title="Companies"> Companies </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/look-through-company" title="Look-through company"> Look-through company </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/qualifying-company" title="Qualifying company"> Qualifying company </a> </li> <li> <a href="/web/20240516035116/https://www.ird.govt.nz/roles/portfolio-investment-entities" title="Portfolio investment 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