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Ngā puka tāke me ngā puka tohutohu

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

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