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This guide has information about how to fill in the Partnerships and look-through companies (LTCs) (IR7) 2016 income tax return.
PDF | 523kb | 52 pages
Every partnership and LTC must file an IR7 income tax return each year. Partnerships and LTCs can use this guide to help them complete their IR7 2016 return and their Partnership income/loss distribution (IR7P), or Look-through company (LTC) income/loss distribution (IR7L) forms.
Partnerships and LTCs are not assessed for tax, but each partner or owner is liable for tax on their share of income from the partnership or LTC.
Each partner or owner has to file an income tax return showing all income, including their share from the partnership or LTC.