Making a controlled foreign company (CFC) disclosure
If you have an income interest of 10% or greater in a CFC you are required to file a CFC disclosure form.
2010 and later income years
| If ... | then you must complete an IR458 disclosure form for the ... |
|---|---|
| your balance date is between 30 June and 30 September (inclusive) | 2010 and later income years. |
| you have any other balance date | 2011 and later income years. |
Earlier years
You must complete an IR477 disclosure form or IR479 disclosure form.
You will find these forms under "Forms and guides".
Date published: 07 Oct 2009
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