Forms starting with: R
Registered superannuation funds' return guide 2012 IR44G
(published March 2012)
About this guide
All superannuation funds registered with the Financial Markets Authority (formerly known as the Government Actuary) must file an Income tax return registered superannuation funds (IR44) form. This guide provides you with all the information you need to know when filing and IR44.
Adobe Acrobat PDF | 123kb | 29 pages
When to use this guide
All superannuation funds registered with the Financial Markets Authority must file an IR44 return. If your scheme is not registered with the Financial Markets Authority and allows beneficiaries to contribute, it will be treated as a company for tax purposes and must file an IR4. If the scheme does not allow beneficiaries to contribute, it will be treated as a trust and must file an IR6.
What you will need