• Donations made of $5 or more to an approved charity
• Donations made of $5 or more to state and state-integrated schools (note donations do not include tuition fees, payment for voluntary school activities, payments for classes where there is a take-home component or payments for transport to or from school activities)
• The tax credit able to be claimed is up to the lesser of 33.33% of the total donation or 33.33% of your taxable income and will require valid receipts. Tax credits for payments for childcare or a housekeeper have been removed from 1 April 2012
  

If you claimed a tax credit in the prior year, the IRD will automatically send you a Tax Credit Claim Form in April each year.

This information relates solely to individuals and individual income tax. Other tax credits have been introduced. Please contact our office for more information on these. Phone: (09) 303 2200.

Tax facts supplied by CCH