Documents numbered between 400 and 499
Qualifying companies IR435
(published April 2011)
About this guide
This booklet is a complete guide to everything you need to know about qualifying company tax law. A qualifying company maintains its company structure but receives the taxation benefits of a partnership and the shareholders will be personally liable for any income tax not paid by the company.
Adobe Acrobat PDF | 291kb | 62 pages
When to use this guide
Learn here about all the tax law surrounding qualifying companies, including:
- the eligibility criteria for becoming a qualifying company
- the advantages and disadvantages of being a qualifying company, and
- the differences between qualifying and non-qualifying companies.
What you will need
