Tax Facts We thought the following information on various tax issues would be useful to you. Personal circumstances always vary, so please ensure you contact us for specific advice. ACC Premiums Depreciation Allowances Entertainment Fringe Benefit Tax Gifting Goods and Services Tax GST and E-Commerce KiwiSaver PAYE on Salaries and Wages Provisional Tax Resident Withholding Tax (RWT) Tax Credits for Donations Taxpayer Penalties Working for Families Tax Credits