Choose to stop being a look-through company

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Income tax Dates

JUN 28

Provisional tax payments are due if you have a March balance date and use the ratio option.
JUL 7

Income tax returns are due if you do not have an extension of time.
AUG 28

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

All Income tax dates

Gather your information

You will need the:

company’s name and IRD number
name, signature and IRD number of one of the owners of a look-through interest in the look-through company.

Complete the form

Print and complete the Revocation of look-through company election - IR896 form.

Revocation of look-through company election IR896 2019 (PDF 84KB) Download form

Sign the form and send it to us

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

What happens next

We'll send a letter confirming that your look-through company has become an ordinary company and the date the change applies from.
You can only choose to stop being a look-through company from the start of an income year. We can only backdate the change under exceptional circumstances.
If the look-through company used to be a qualifying company it will not go back to being a qualifying company.