Sources
Every $ figure, %, threshold and due date on this site is sourced from one of these public NZ authorities. Verified dates are shown for each.
How to read this page
Each section lists the NZ public source we use for that class of fact. The "Verified" date is the most recent date we checked the source URL was live and the cited figure was current. We re-verify each source quarterly.
If you find a stale link or a rate that's drifted, email hello@taxaccountants.co.nz — see our methodology for the response window.
IRD — tax rates, thresholds and due dates
Authoritative source for every income-tax bracket, GST rate, ACC levy collected by IRD, KiwiSaver employer obligation, bright-line property rule, depreciation determination, and key due date.
- Tax rates for individuals Verified 2026-06-06
- Business tax key dates Verified 2026-06-06
- Penalties and interest Verified 2026-06-06
- Use-of-money interest Verified 2026-06-06
- Bright-line property rule Verified 2026-06-06
- GST registration & filing Verified 2026-06-06
- Student loan repayment threshold and rate Verified 2026-06-06
- KiwiSaver employer obligations Verified 2026-06-06
- Business expenses Verified 2026-06-06
- Home office (using your home for business) Verified 2026-06-06
- Kilometre rates for the self-employed Verified 2026-06-06
- General depreciation rates (Determination DEP1) Verified 2026-06-06
- Low-value asset write-off Verified 2026-06-06
- Listed software providers (GST + payday filing) Verified 2026-06-06
ACC
Earners' levy rates collected by IRD via PAYE; reviewed annually by Order in Council.
- ACC levies Verified 2026-06-06
Companies Office
Company registration, director-ID requirements, annual return obligations, shareholder register rules.
- NZ Companies Office Verified 2026-06-06
Charities Services
Charity registration, donee status, charitable tax exemption tests.
- Charities Services Verified 2026-06-06
CAANZ — professional designation
"Chartered Accountant" / "CA" is a CAANZ-protected designation. We use it only for Lynch & Associates (verified) and link to the CAANZ public directory elsewhere.
- Chartered Accountants Australia and New Zealand Verified 2026-06-06
Statute
Primary NZ tax legislation hosted on legislation.govt.nz.
- Tax Administration Act 1994 Verified 2026-06-06
- Income Tax Act 2007 Verified 2026-06-06
- Goods and Services Tax Act 1985 Verified 2026-06-06
- Trusts Act 2019 Verified 2026-06-06
- Fair Trading Act 1986 Verified 2026-06-06
Stats NZ — regional data
Regional GDP, industry employment shares, business demography used in city pages for local context.
- Stats NZ Verified 2026-06-06
Vendor published pricing (citable benchmarks)
When the site needs to discuss accountant or software fees, we link to live vendor pricing pages rather than freeze a $ figure. We are not paid by any of these vendors for the link.
- Hnry — pricing Verified 2026-06-06
- Beany — pricing Verified 2026-06-06
- Afirmo — pricing Verified 2026-06-06
- Xero NZ — pricing Verified 2026-06-06
- MYOB NZ — compare plans Verified 2026-06-06
- QuickBooks NZ — pricing Verified 2026-06-06
Partner firm — verified credentials
Lynch & Associates is our exclusive referral partner. Their contact and registration details are verified directly from their website.
- Lynch & Associates Chartered Accountants (homepage) Verified 2026-06-06
- Lynch & Associates — Our People Verified 2026-06-06
- Lynch & Associates — Contact Verified 2026-06-06
Editorial note
When a rate is set by Order in Council (UOMI, ACC levy, KiwiSaver phasing) we link to the source page rather than freeze the rate in our content, because the source can change between site updates. When a rate is published per income year (kilometre rate, square-metre rate) we link to the IRD page that holds the current year's value.
Source list last reviewed 2026-06-06.