Individual Tax Return Questionnaire

The following requirements must be met in order to claim the donations tax credit. Include only donations (or part if applicable) which qualify for the tax credit.

1.1 You have a receipt.

1.2 The amount donated is $5 or greater.

1.3 Payment date on the receipt is from 1 April 2023 to 31 March 2024. If later, keep the receipt(s) for next year’s tax credit claim OR forward the receipts to Baker Tilly Staples Rodway Auckland Limited for safekeeping.

1.4 Donations to the following organisations are deductible if they meet the above criteria:

• Donations to approved New Zealand religious organisations.
• Donations to medical research schools and universities. This must be a donation and not payment of fees or student association fees. (The receipt should clearly show that it is a donation.)
• Donations to state schools, school boards of trustees or parent teacher associations. (This must be a donation and not payment of school fees, unless these go to the school’s general fund (see below)).
  To qualify, the school must be a state-funded school (this includes integrated schools) or be approved as a charity for tax purposes.
• Payment of state school fees as long as these go to the school’s general fund. You cannot claim fees for tuition or specific activities such as school trips.
• Donations to approved charitable organisations.
• Donations to approved overseas aid funds.

Where necessary Baker Tilly Staples Rodway Auckland Limited will obtain confirmation from Inland Revenue that the donation made is to an approved organisation.

Please include the following types of income here:

• Salary or wages;
• Shareholder employee salary (where tax has been deducted at source);
• Family support payments from the Department of Work and Income;
• Student allowance (do not include student loans here);
• Any income-tested benefit (for example, community wage, transitional retirement, independent youth, domestic purposes, widow’s, invalid’s or emergency benefit);
• Accident compensation payments related to earnings;
• NZ Superannuation (both non income-tested and income-tested) or Veteran’s pension; and
• Other pensions, annuities or superannuation (for example, any overseas social security pension), but do not include the following pensions or annuities:
  • “Non-taxable” pensions or annuities from either life insurance funds or superannuation schemes registered with the NZ Government Actuary (such as Government Superannuation); and
  • Tax-free pensions, such as war pensions (other than the Veteran’s Pension).
• Withholding income (i.e. directors’ fees)
• Note: Jury fees are exempt income - this means that they are NOT taxable

Did you receive any interest?

• In cash;
• Credited or added to your account;
• Compounded and added to your investment;
• Paid by Inland Revenue.

If interest received for the year is $50 or less, you may not receive a certificate or statement. However, you still need to show the gross interest and RWT deducted. You can get this detail from your bank statements.

Interest on a joint account is to be divided evenly among the holders of the account unless there is a special reason not to. If this is the case, please explain the basis of the division.

Did you receive any dividends?

If you received shares from a taxable bonus issue or a non-cash dividend, include the amount of the dividend you would have received if you hadn’t received the shares instead (this is shown on the dividend statement).

Please include any dividends from gas/power companies. It should be noted that dividends which are a distribution of the trust’s capital are tax free.

Income from overseas should be listed according to the income type and country it originated from. Please itemise income received in the spaces provided.

Please exclude the following sources of income in this section:

• NZ interest and any RWT deducted (include this in the investment income (NZ only) section)
• NZ dividends and any RWT deducted and/or credits attached (include this in the investment income (NZ only) section)
• Overseas income and overseas tax paid (include this in the overseas income section)
• Rental income (include in the rental income section)

Please provide workings of how your portion of the partnership income/(loss) was calculated.

If a property was purchased during the year, please attach a copy of the sale and purchase agreement and a breakdown of the purchase price between building, chattels (individually) and land.

If you began letting a property during this income year, which was purchased in an earlier year, please provide similar cost details, together with details and costs of any improvements since purchase (i.e. copies of invoices).

If a property was sold during the year please provide a copy of the sale and purchase agreement, settlement statement and a breakdown of the sale price between building, chattels (individually) and land.

Please note that where there is a change in the use of the property, e.g. a rental property is no longer rented, family move in or the owners move back in, then a deemed disposal occurs on the first day of the next income year. A market value of the building, chattels and land needs to be obtained on the date of the first day of the next income year.

If rental income is joint, please provide details of how your portion of the rental income was calculated.

Please calculate the portion of taxable and non-taxable income if the rental property has been used for private use. Please attach the calculations.