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Te tāpae whakapuakanga mō te kamupene e whakahaeretia ana i tāwāhi File a controlled foreign company disclosure

Income tax for businesses and organisations
Income tax for businesses and organisations
  • Income tax for companies
    • Controlled foreign companies
      • File a controlled foreign company disclosure

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 8
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
  • All Income tax dates

Before you start

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.
CFC and FIF disclosure template XLSX 592KB Download form

Send us your disclosure spreadsheet

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.

Log in to myIR

myIR login
Foreign loss election or revocation IR444 2008 (PDF 53KB) Download form

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Last updated: 28 Apr 2021
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