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COVID-19 - Level 4 Inland Revenue will continue to provide services throughout the COVID-19 response, including paying Working for Families. Please use our online services as phone contact is severely limited. Find out more >

Income tax

Income tax Dates

  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • MAY 7
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
    • All Income tax dates

Check your eligibility

Before you apply, check that you meet the criteria.

Requirements when companies consolidate

Gather your information

You'll need:

  • the IRD numbers of each company wanting to become consolidated
  • to choose an agent or nominated company for the group
  • each company's current imputation credit balance
  • the amount of losses each company is carrying forward

Fill out the form and send it to us

Our postal address is on the form.

Election to form a consolidated group IR494 PDF 104KB Download form

What happens next

If you need to change how the group operates, you'll need to fill out a Consolidated group general election - IR495 form.

Consolidated group general election IR495 PDF 74KB Download form
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