Documents related to 2006 tax year
Company tax return guide 2006 IR4GU
About this guide
This guide is to help you complete your 2006 income tax, annual imputation and FDP (foreign dividend payment) account returns.
Adobe Acrobat PDF | 216kb | 71 pages
When to use this guide
All active New Zealand resident companies must file an income tax return each year. Body corporates (registered under the Unit Titles Act 1972) and unit trusts must complete an IR4 income tax return.
A non-active company is a company that has:
- not derived any gross income
- no allowable deductions
- not disposed of any assets
- not been party to any transactions that during the year:
- gave rise to gross income for any person, or
- gave rise to fringe benefits to any employee or any former employee, or
- gave rise to a debit in the company's imputation credit account or dividend withholding payment account.
These companies may be excused from filing tax returns if they complete a Non-active company declaration (IR433) form.
What you will need