Skip to main content

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR


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
Jump back to the top of the page