Income tax Dates
AUG 28Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
OCT 28Provisional tax payments are due if you have a March balance date and use the ratio option.
JAN 15Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
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
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.Look-through companies guide IR879 PDF 168KB Download form