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Individual income tax return guide 2011 - Inland Revenue Department

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www.ird.govt.nz<br />

61<br />

Adjusting an <strong>income</strong> <strong>tax</strong> <strong>return</strong> already filed<br />

If you want to amend or adjust an <strong>income</strong> <strong>tax</strong> <strong>return</strong> that’s already been<br />

filed, please send us a Notice of proposed adjustment (IR 770) (NOPA)<br />

through the disputes resolution process. Don’t send us another <strong>return</strong>.<br />

Payment schedule<br />

These due dates may vary if you have a non-standard balance date<br />

or if you have a <strong>tax</strong> agent.<br />

Amount<br />

Date payable<br />

<strong>2011</strong> <strong>income</strong> year<br />

Tax to pay (Box 34B of your <strong>return</strong>)<br />

7 February 2012<br />

2012 <strong>income</strong> year<br />

Total provisional <strong>tax</strong> (Box 37B of your <strong>return</strong>)<br />

First instalment (one-third)<br />

Second instalment (one-third)<br />

Third instalment (one-third)<br />

28 August <strong>2011</strong><br />

15 January 2012<br />

7 May 2012<br />

ACC personal services rehabilitation payments<br />

If you had a workplace injury your employer may manage these<br />

payments rather than ACC. If you or your caregiver receive these<br />

payments, regardless of whether ACC or your employer makes them,<br />

you’ll need to read this information before you complete your <strong>return</strong>.<br />

Any ACC personal service rehabilitation payments paid by ACC or your<br />

employer direct to the client or caregiver, are schedular payments and<br />

will have <strong>tax</strong> deducted before the payments are made.<br />

Depending on their circumstances, ACC clients or carers receiving ACC<br />

personal service rehabilitation payments may not be required to file an<br />

IR 3. Please read the information on the next page to find out more.

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