Forms starting with: I
Interest in a foreign company disclosure schedule IR477
About this form
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.
Adobe Acrobat PDF | 181kb | 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
This form must be completed by a New Zealand resident person 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, and for the 2011 or later income years if you have any other balance date. Go to "Get it done online" (on the right hand side of this page) to complete the new Controlled foreign companies disclosure (IR458) form for later years.
What you will need
- IRD number
- Details of control interest
- Details of income interest
- Details of status of interest
- Conversion of tax credit to NZ dollars
- Completed Attributed (non-dividend) repatriation worksheet (IR478)
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After you finish
Attach this completed form to your income tax return.
