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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

In myIR, select 'I want to...'

Select 'Send a message'

Select 'something else'

Write your message

Tell us you want to form a consolidated group, and attach your completed IR494 form.

Log in to myIR

You can also send us your form by mail to:

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
New Zealand

Last updated: 22 Oct 2025
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