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Partnership and look-through company (LTC) return guide 2012 IR7G

(published March 2012)

About this guide

This guide has information about how to fill in the Partnerships and look-through companies (LTCs) ( IR7 2012 income tax return.

PDF | 294kb | 36 pages

When to use this guide

Every partnership and LTC must file an IR7 income tax return each year. Partnerships and LTCs can use this guide to help them complete pages 2-3 of their IR7 2012 return and their Partnership income/loss distribution (IR7P), or Look-through company (LTC) income/loss distribution (IR7L) forms.

Partnerships and LTCs are not assessed for tax, but each partner or owner is liable for tax on their share of income from the partnership or LTC.

Each partner or owner has to file an income tax return showing all income, including their share from the partnership or LTC.

What you will need