New Zealand tax deadlines 2026.

New Zealand capital gains: no general CGT, but bright-line test on residential property (2-year rule), share investor vs trader distinction, FIF regime for foreign shares. Trigger on: "New Zealand CGT", "NZ capital gains", "bright-line test NZ", "sell property NZ", "NZ no capital gains tax", "foreign investment fund NZ", "FIF regime", "NZ share trading tax", "sell NZ property within 2 years".

Use this skill whenever asked about New Zealand income tax for self-employed individuals filing an IR3 return. Trigger on phrases like "how much tax do I pay in NZ", "IR3", "income tax return New Zealand", "allowable deductions NZ", "provisional tax NZ", "schedular payments", "independent earner tax credit", "IETC", "ACC levies", "Working for Families", "residual income tax", "self-employed tax NZ", "schedular withholding NZ", or any question about filing or computing income tax for a self-employed individual in New Zealand. This skill covers NZ tax brackets (10.5%-39%), IR3 return structure, allowable deductions, ACC levies, provisional tax, IETC, penalties, and interaction with GST. ALWAYS read this skill before touching any NZ income tax work.

Use this skill whenever asked about New Zealand ACC levies for self-employed individuals. Trigger on phrases like "ACC levy", "earner levy", "work levy", "CoverPlus", "CoverPlus Extra", "accident compensation", "ACC invoice", "classification unit", or any question about ACC obligations for sole traders in New Zealand. Covers earner levy, work levy by classification unit (CU), CoverPlus/CoverPlus Extra, maximum liable earnings, and payment schedules. ALWAYS read this skill before touching any NZ ACC work.

Use this skill whenever asked about New Zealand GST returns for self-employed individuals. Trigger on phrases like "GST return", "GST101A", "GST rate NZ", "input tax", "output tax", "zero-rated", "GST registration", "taxable supply", "IRD GST", "myIR GST", or any question about GST filing for sole traders in New Zealand. Covers the 15% standard rate, zero-rated and exempt supplies, $60K registration threshold, invoice and payments basis, and GST101A return preparation. ALWAYS read this skill before touching any NZ GST work.

Use this skill whenever asked to prepare, review, or classify transactions for a New Zealand GST return (GST101A form) for a self-employed individual or small business in New Zealand. Trigger on phrases like "prepare GST return", "do the GST", "fill in GST101A", "create the return", "New Zealand GST", "NZ GST", or any request involving New Zealand GST filing. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill covers standard GST-registered persons under the invoice or payments basis. Financial services elections, GST groups, non-profit bodies, and complex change-of-use adjustments on high-value mixed-use assets are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). ALWAYS read this skill before touching any NZ GST work.

Use this skill whenever asked about New Zealand provisional tax for self-employed individuals. Trigger on phrases like "provisional tax", "RIT", "residual income tax", "standard uplift", "estimation method", "AIM", "use of money interest", "UOMI", "provisional tax instalment", or any question about provisional tax obligations for sole traders in New Zealand. Covers the $5,000 RIT threshold, standard uplift (105%), estimation method, AIM method, instalment dates, and UOMI. ALWAYS read this skill before touching any NZ provisional tax work.

Use this skill whenever asked about New Zealand cryptocurrency or cryptoasset taxation. Trigger on phrases like "crypto tax New Zealand", "crypto tax NZ", "Bitcoin NZ tax", "IRD crypto", "cryptoassets NZ", "cryptocurrency gains NZ", "crypto income NZ", "staking NZ", "mining income NZ", "NFT tax NZ", "DeFi NZ tax", "IR3 crypto", "purpose of disposal crypto", "intention test crypto NZ", "GST crypto NZ", or any question about the income tax or GST treatment of cryptocurrency, tokens, or digital assets for New Zealand tax residents or NZ-source crypto income. Covers IRD cryptoasset guidance, the purpose-of-disposal test under s CB 4, GST exemption, cost basis, DeFi/staking/mining, and IR3 reporting. ALWAYS read this skill before touching any New Zealand crypto work.

New Zealand tax residency: 183-day test, permanent place of abode, ceasing residency, transitional residency exemption for new arrivals. Trigger on: "NZ tax resident", "New Zealand residency 183 days", "permanent place of abode NZ", "leaving New Zealand taxes", "transitional resident NZ", "NZ tax emigration", "move to New Zealand taxes", "cease NZ tax residency".