Individual Tax Return (IR3)

Use this skill whenever asked about New Zealand ACC levies for employees, self-employed people, contractors on schedular payments, partners, look-through company owners, shareholder-employees and employers. Trigger on phrases like "ACC levy", "earner levy", "earners' levy", "work levy", "Working Safer levy", "CoverPlus", "CoverPlus Extra", "ACC invoice", "classification unit", "BIC code" or "maximum liable earnings". Covers the earners' levy rate, maximum and self-employed minimum for the current April-to-March levy year, which payments carry the levy through PAYE, how ACC invoices the self-employed from income tax return data, mixed income, deductibility, and the previous year returns being filed now. It gives no Work levy rate for any industry and sends the reader to the ACC invoice. Read this skill before any NZ ACC work.

Use this skill to explain or apply New Zealand GST for a sole trader, partnership, company or trust: the registration test and its provisos, voluntary registration and cancellation, the standard and zero rates, exempt supplies, taxable supply information, the payments, invoice and hybrid bases, monthly, two-monthly and six-monthly filing, input tax and change-of-use adjustments, secondhand goods, entertainment, bad debts, online marketplace listed services and flat-rate credits, remote services and low value imported goods, the GST101A and GST103 boxes, due dates, penalties and interest. Trigger on "New Zealand GST", "NZ GST", "do I need to register for GST", "GST101A", "do the GST". Refers GST groups, the financial services election, land between registered persons, non-profits selling donated goods and mixed-use assets.

New Zealand individual income tax return (IR3) for the 2026-27 tax year (1 April 2026 to 31 March 2027), with the 2025-26 return being filed now: who must file, tax rates including the 31 July 2024 threshold change and 2024-25 composite rates, the independent earner tax credit and donation credits, self-employed income and expenses, home-office methods, rental income with interest deductibility, ring-fencing and the bright-line test, provisional tax (standard, estimation, AIM, ratio), terminal tax dates, use-of-money interest and late filing and payment penalties.

Use this skill whenever asked about New Zealand provisional tax for individuals, companies, contractors, sole traders and small businesses. Trigger on phrases like "provisional tax", "RIT", "residual income tax", "standard option", "standard uplift", "extension of time", "estimation method", "AIM", "ratio option", "use of money interest", "UOMI", "terminal tax", "provisional tax instalment", or any question about provisional tax obligations in New Zealand. Covers the RIT entry threshold, the standard option uplifts and when the two-years-ago uplift applies, estimation, AIM and ratio option conditions, instalment dates by option and GST filing frequency, the new provisional taxpayer rules, choosing to be a provisional taxpayer, the early payment discount, UOMI rate changes, late payment and shortfall penalties, and the 2025-26 terminal tax dates. Read this skill before any NZ provisional tax work.