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2023 Income tax assessments | From now until the end of July we’re issuing income tax assessments. Most people will receive theirs by 10 June. Timelines at the end of the tax year.

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Ngā moni ngaro mō ngā kamupene Losses for companies

Income tax
Income tax
  • Income tax for businesses and organisations
    • Income tax for companies
      • Look-through companies
      • Qualifying companies
      • Controlled foreign companies
      • Imputation for companies
      • Losses for companies
        • Carrying company losses forward
        • Transferring losses to another company
      • Consolidation for companies
      • File a Companies income tax return (IR4)

Income tax Dates

  • MAY 29
    AIM instalments are due if you file GST monthly and have a March balance date.
  • JUN 28
    AIM instalments are due if you have a March balance date.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
    • All Income tax dates

There are special rules for whether company losses can be carried forward to a new year or transferred to another company.

Pages in this section
  • Carrying company losses forward In order to be eligible to carry a loss forward, your company will need to meet the requirements of either the shareholder continuity test or the business continuity test.
  • Transferring losses to another company Losses can be transferred from one company to another if certain criteria are met.

Situations

  • My business is making a loss
  • I am self employed and making a loss

Roles

  • Companies

Other Sites

  • New Zealand Companies Office

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