Documents numbered between 800 and 899
Qualifying companies - changes IR870
(published February 2011)
About this guide
This factsheet is for qualifying companies (QCs) and loss-attributing qualifying companies (LAQCs). It explains the changes to the QC and LAQC rules, and the options for existing QCs and LAQCs to transition into a different tax structure.
Adobe Acrobat PDF | 159kb | 3 pages
When to use this guide
If you have a QC or an LAQC, read this factsheet to find out:
- the changes to the QC and LAQC rules
-
what options are available for your existing QC and LAQC, and
- how your QC or LAQC can transition into another tax structure.
The factsheet gives a general overview of the qualifying company changes. For more detailed information see our Tax Information Bulletin Vol 23, No 1 (February 2011).
What you will need