5.2 Do you need to fill in a return?

The financial year covers the period 1 April to 31 March. If you received any other type of income aside from salary, wages, interest or dividends, during this period you must file an IR 3 return on an annual basis.

• self-employment
• withholding payments
• income received by IR 56 taxpayers, such as private domestic workers
• income derived overseas
• over $200 interest and dividends derived overseas that has had tax deducted
• overseas interest and dividends that has had no tax deducted
• rents
• estate, trust or partnership income
• royalties
• cash jobs or payments "under the table"
• income from illegal enterprises
• losses to claim or carry forward
• income without PAYE deducted, such as shareholder-employee salary,
• or a claim received under a taxable loss of earnings policy.