IRD's Smart business
An introductory guide for businesses and non-profit organisations by Inland Revenue.
A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.
When to use this guide
This guide contains information on:
- what records to keep and suggestions on how to keep them
- cashflow forecasting and time management
- basic tax responsibilities and
- services you may need.
http://www.ird.govt.nz/forms-guides/number/forms-300-399/ir320-guide-smart-business.html
* The guide is in Adobe Acrobat PDF format (860 Kb). You need to have the Adobe Acrobat Reader installed on your computer. You can download a free version from the Adobe site.