Forms for Tax Agents starting with: R
Registered superannuation funds' return guide 2006 IR44G
About this guide
All superannuation funds registered with 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 | 122kb | 31 pages
When to use this guide
If you are a superannuation fund registered with the Government Actuary learn here about filing your IR44 return. If the fund has a 31 March balance date you have until 7 July 2006 to send in a return unless you have been granted an extension of time. If you have a balance date other than 31 March this date may be different. If you are not sure phone us on 0800 377 774. If the fund is the client of an agent it may have until 31 March 2007 to file the return. Contact your agent for more information.
If your scheme is not registered with the Government Actuary and allows beneficiaries to contribute, it will be treated as a company for tax purposes and must file an Income tax return companies (IR4). If the scheme does not allow beneficiaries to contribute, it will be treated as a trust and must file an Income tax return estate or trust (IR6).
What you will need