Gather your information
To tell us about your interest in a controlled foreign company (CFC) you'll need a few details:
- your IRD number
- the company's name
- the country where the company is incorporated or where it's a tax resident
- the market value in New Zealand dollars at the beginning or end of your income year
- the main business activity
- a copy of financial statements
- the number of employees.
File a controlled foreign company disclosure
Download and complete the CFC and FIF disclosure spreadsheet. Then, log in to myIR and either:
- send us a web message with the disclosure attached
- amend a return you've already filed in myIR, and upload the controlled foreign company disclosure when you're asked if you want to do this.