The Gift Statement was an IRD required document that provided them with the details of your gifting programme. In the past (before October 2011) whenever you undertook a gift of a specified size or greater, the IRD Duties Unit kept track of the programme by way of the Gift Statement that needed to be sent to them along with any Forgiveness of Debt. Following the reduction of the Gift Duty to 0%, the IRD does not require gift statements to be filed. For further information regarding the IRD’s expectations as to Gifting, you can search the IRD’s website for detailed information at www.ird.govt.nz