Online IR4 2004
Help IR4 2004 - Tax sparing, group investment funds and superannuation schemes
Tax sparing
Any company that has claimed a foreign tax credit in respect of a tax sparing arrangement under a double tax agreement must also complete a Tax sparing disclosure return (IR486) and send it to:
Manager
Business and International Tax
Policy Advice Division
PO Box 2198
Wellington
Group investment funds
If the income is solely from Category A income, you must file an IR4. If the income is solely from Category B income, you must file an IR6. If the income is a combination of both Category A and Category B income, an IR4 and IR44E must be filed. Read the notes in the IR44E for further information.
Superannuation schemes
A superannuation scheme that is not registered with the Government Actuary and that allows beneficiaries to contribute will be treated as a company for tax purposes and must file IR4 returns.
Other pages in this section
- Help IR4 2004 - Adjustments to debit balance
- Help IR4 2004 - Associated taxpayers
- Help IR4 2004 - Business or rental income
- Help IR4 2004 - Closing balance
- Help IR4 2004 - Has the company ceased
- Help IR4 2004 - Company controlled or owned by non-residents
- Help IR4 2004 - company details
- Help IR4 2004 - Conduit tax relief
- Help IR4 2004 - Credits
- Help IR4 2004 - Debits
- Help IR4 2004 - Credits
- Help IR4 2004 - Debits
- Help IR4 2004 - Opening Balance
- Help IR4 2004 - Dividend withholding payment account return
- Help IR4 2004 - Foreign investor tax credit
- Help IR4 2004 - Foreign rights
- Help IR4 2004 - Foreign-sourced dividends
- Help IR4 2004 - Imputation
- Help IR4 2004 - Transfer to the imputation credit account
- Help IR4 2004 - Imputation credits
- Help IR4 2004 - Imputation penalty tax
- Help IR4 2004 - Imputation return
- Help IR4 2004 - Total income after net losses brought forward
- Help with online IR 4 company return 2004
- Help IR4 2004 - Injury Prevention, Rehabilitation, and Compensation Act 2001 (ACC)
- Help IR4 2004 - Insurance premiums paid to an overseas insurer
- Help IR4 2004 - Loss attributing qualifying company
- Help IR4 2004 - Loss from a loss attributing qualifying company
- Help IR4 2003 - Late filing penalties
- Help IR4 2004 - Late payment
- Help IR4 2004 - Limitation on tax refunds
- Help IR4 2004 - Net losses brought forward
- Help IR4 2004 - Lowest economic interests of shareholders
- Help IR4 company return 2004
- Help IR4 2004 - Non-resident entertainer or contractor
- Help IR4 2004 - Non-resident
- Help IR4 2004 - New Zealand dividends
- Help IR4 2004 - New Zealand interest
- Help IR4 2004 - Opening balance
- Help IR4 2004 - Other income
- Help IR4 2004 - Overseas income
- Help IR4 2004 - Partnership, estate or trust income
- Help IR4 2004 - Payment dates
- Help IR4 2004 - Dividend withholding payment penalty tax
- Help IR4 2004 - 2005 provisional tax
- Help IR4 2004 - Refunds and/or transfers
- Help IR4 2004 - Return due date
- Help IR4 2004 - 2004 return not filed by 2005 provisional tax instalment date
- Help IR4 2004 - Self-assessment by taxpayers
- Help IR4 2004 - Shareholder details
- Help IR4 2004 - Share repurchases
- Help IR4 2004 - Net losses and subvention payments
- Help IR4 2004 - Which companies must file a return
Date published: 02 Dec 2004
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