Skip to Content

myIR, payments and more

Forms and guides
Ngā puka tāke me ngā puka tohutohu

Associated persons definitions for income tax purposes IR620

This booklet contains information to help you to identify when a person is associated with another person for income tax purposes.

Use this guide to help you determine if you are associated to another person under any of the associated persons test. The guide firstly provides an overview of the associated persons rules and then goes into more detail to cover technical issues for each of the tests.