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| Title and summary | Number |
Late payment and late filing penaltiesRead this leaflet to find out more about late payments and late filing penalties, including when they are charged, instalment arrangements and grounds for remission. |
IR741 |
Leaving New Zealand and filing a tax returnThis factsheet tells you what to do if you’re leaving New Zealand and want to file a tax return before the end of the tax year. |
IR1005 |
Look-through companiesThis is a complete guide to the look-through company (LTC) rules. An LTC maintains its company structure but the company is "looked through" for income tax purposes. LTC shareholders, while being able to offset the LTC's losses against any other income, are also liable for income tax on its profits. |
IR879 |
Look-through company (LTC) income/loss distribution 2012This form is for recording LTC owner(s) income/loss distribution details and is attached to the LTC’s IR7 return on completion. |
IR7L |
Look-through company electionYou can use this form to elect to be a look-through company (LTC). To find out more about look-through companies please see our look-through companies (IR879) booklet. |
IR862 |
Revocation of look-through company electionYou can use this form to revoke a look-through company (LTC) election. To find out more about look-through companies please see our Look-through companies (IR879) booklet. |
IR896 |