Skip to Content

Investment income
Haumi moni whiwhi

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

Back to top