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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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Te kawe whakamua i ngā hapa moni a te kamupene Carrying company losses forward

Income tax for businesses and organisations
Income tax for businesses and organisations
  • Income tax for companies
    • Losses for companies
      • Carrying company losses forward
        • Shareholder continuity test
        • Business continuity test
      • Transferring losses to another company

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

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.

Pages in this section
  • Shareholder continuity test If at least 49% of your company's voting shares do not change hands throughout the year the loss was made, as well as the year it'll offset income, you may be able to carry a loss forward.
  • Business continuity test From the 2020-21 income year, you may be able to carry forward losses without meeting the shareholder continuity test requirements.

Situations

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

Roles

  • Companies
  • Self-employed

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