Tax Facts
Donations
Individuals
Individuals can make a claim for rebates
on an IRD 526 Rebate Form for
 |
Donations of $5 or more to an approved charity;
or |
|
Payment of school fees; 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 in New Zealand at any time during the tax
year (including non-residents |
Individuals can claim a 33 1/3 % rebate for donations,
up to a maximum equal to their annual taxable income.
If you claimed a rebate last year, the IRD will automatically
send you a rebate claim form in April. Otherwise, call
us to obtain the latest version of the IRD 526 rebate
form.
|
ACC Premiums
