Companies
Companies are entitled to a deduction for donations made in an
income year up to 5% of the company's net income.
There are maximum limits available, please
contact us for more information.
Individuals
Individuals can make a claim for rebates on an IR 526 form for:
- donations of $5 or more to an approved charity, or
- payment for childcare or a housekeeper (under certain
conditions).
Rebates can be claimed by individuals
(not companies, trusts or partnerships) who:
- earned taxable income during the period being claimed for,
and
- were resident in New Zealand at any time during the tax
year.
The maximum amount you can claim is:
- for donations of $1,890 or more your rebate will be $630
from 2003 onwards.
- for donations of $1,500 or more your rebate will be $500 for
2002 and previous years.
- if you've paid $940 or more for childcare or a housekeeper,
your rebate will be $310.
If you claimed a rebate last year, the IRD will automatically
send you a rebate claim form in April. Otherwise, you can complete
the IR526 form available on the
IRD website, print and sign it, attach your receipts and
post it to the IRD
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