Income tax for companies

All Income tax dates

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Look-through companies A look-through company (LTC) is a special type of company where the profits and losses flow on to the owners.
Qualifying companies A qualifying company (QC) has tax rules that aim to treat the company and its shareholders as one entity.
Controlled foreign companies Controlled foreign companies are based overseas but controlled by New Zealand residents.
Imputation for companies Imputation lets companies pass on credits to their shareholders for the income tax it has already paid.
Losses for companies A company can carry its losses forward or transfer them to another company.
Consolidation for companies Company consolidation allows a group of companies 100% owned by the same shareholders to be treated as a single entity for tax. This single group of companies is known as a consolidated group.
File a Companies income tax return (IR4) Companies must complete and send to us an income tax return - IR4 each year.
Shareholder current account When a shareholder draws or borrows more money from the company than they have loaned to it, their shareholder current account becomes overdrawn. Being overdrawn may have tax consequences.

Te tāke moni whiwhi mō ngā kamupene Income tax for companies