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Company tax return guide 2016 IR4GU

(published March 2016)

About this guide

This guide is to help you complete your 2016 income tax, annual imputation and FDP (foreign dividend payment) account returns.

PDF | 228kb | 56 pages

When to use this guide

All companies that are active and New Zealand resident for tax purposes (except look-through companies) must file an IR4 income tax return each year, including bodies corporate and unit trusts.

A non-active company is a company that has:

  • not derived any gross income
  • no deductions
  • not disposed of any assets
  • not been party to any transactions during the year that gave rise to:
    • gross income for any person, or
    • fringe benefits to any employee or any former employee, or
    • a debit in the company's imputation credit account or FDP (foreign dividend payment) account.

These companies may be excused from filing tax returns if they complete a Non-active company declaration (IR433) form.

Look-through companies (LTC) file an IR7 income tax return each year they're an LTC.

Find out more about LTCs or read the Look-through companies (IR879) guide.

What you will need