Forms for Tax Agents starting with: I
A guide to associated persons definitions for income tax purposes IR620
(published November 2010)
About this guide
This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.
Adobe Acrobat PDF | 361kb | 62 pages
When to use this guide
Use this guide to help you determine if you are associated to another person under any of the associated persons test. The guide firstly provides an overview of the associated persons rules and then goes into more detail to cover technical issues for each of the tests.
What you will need