Documents numbered between 400 and 499
Consolidation IR493
A guide to consolidation for groups of companies.
About this guide
This service outlines the rules for consolidation, under which a group of companies with the same shareholders can be treated as a single entity.
Adobe Acrobat PDF | 155kb | 6 pages
When to use this guide
Use this guide if your company is:
- A New Zealand resident company
- 100% commonly owned
- Not exempt from income tax
- Not treated as a non-resident under a double tax agreement
- Not a loss-attributing qualifying company under the qualifying company rules
- Not already a member of a consolidated group
All companies within a consolidated group must have the same tax balance date.
What you will need
