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.|
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