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Interest in a foreign company disclosure schedule IR477

(published April 2007)

About this form

Use this form only for income years starting prior to 1 July 2011.

Use this form to disclose your interest in a foreign company as well as the amount of income earned or loss generated from the foreign company. Complete a separate form for each foreign company in which you held an interest.

PDF | 247kb | 4 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

Use this form only for income years starting prior to 1 July 2011.

This form must be completed by a New Zealand resident with an income interest of 10% or greater (including interests held by nominees and associated persons) in a foreign company.

For information on exchange rates please refer to the April and October issues of our Tax Information Bulletin (TIB).

You do not need to complete this form for an interest disclosed in a "Schedule 24, Part A country". Instead use an IR479 form.

Important- entities disclosing an income interest of 10% or more in a controlled foreign company.

This form may be used for any income year to disclose an income interest of 10% or more in a foreign company that is not a controlled foreign company. However, this form must not be used to disclose income interests of 10% or more in a controlled foreign company for the 2010 or later income years if your balance date is between 30 June and 30 September. This also applies for the 2011 or later income years if you have any other balance date. You can complete the Controlled foreign companies disclosure (IR458) form for later years.

What you will need
After you finish

Attach this completed form to your income tax return.

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