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Before you start

Check you can apply

A company must meet specific criteria to become a look-through company (LTC).

If your company has previously been a look-through company, it cannot become one again in the same year it stopped being a look-through company or in either of the two following income years.

For example, if your company stopped being a look-through company in the 2020 income year, it cannot become one again in the 2020, 2021 or 2022 income years. 

Gather your information

You'll need the:

  • company name and IRD number
  • owners’ names and IRD numbers
  • income year the company will become a look-through company.

Complete the form

Everyone who owns a look-through interest in the company must sign the Look-through company election - IR862 form for it to be valid. This includes a trustee, director or agent with authority to sign.

If an owner is under 18 or cannot legally sign, a guardian, power of attorney or legal representative must sign for them.

If your company is non active you must also complete a Non active company reactivation - IR434 form.

Sign the form and send it to us

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

What happens next

  • If your election is properly completed, received on time and you meet the criteria, we'll send a letter to the company confirming it has become a look-through company, and from which date.
  • If your election is not properly completed, received late or you do not meet the criteria, we’ll send you a letter telling you we have not accepted your election.

To find out more about becoming a look-through company, read our Look-through companies guide - IR879.

Last updated: 28 Jul 2021
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