Documents numbered between 001 and 99
Group investment fund return IR44E
(published January 2009)
About this return
Return for filing details of the taxable income for a group investment fund.
Adobe Acrobat PDF | 94kb | 2 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 return
Attach this form to the fund's income tax return. If a fund is a designated group investment fund as defined in section HR 3 (4) of the Income Tax Act 2007, it does not need to complete this form.
If the fund has:
- only category A income, it must file a Company income tax return (IR4)
- only category B income, it must file a Estate and trust income tax return(IR6).
If the fund receives both category A and category B income, an IR4 must be filed.
What you will need
- IRD number of group investment fund
- current value of all funds and investments
- previous loss attributable to investments and funds
- adjustments
- split of the distributed and undistributed category B income.
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After you finish
Complete the details, print and sign the declaration. This form is then attached with a copy of the fund's annual accounts or an IR10, to the appropriate income tax return (IR4 or IR6).