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Ngā kamupene Companies

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How a company works

Companies are a type of business structure that are separate from the people who own it.  Companies can either make a profit or loss at the end of each income year and use losses to reduce income tax in the following years.

Tax summary

To form a company, you will need to register it by:

  • contacting the Companies Office
  • paying for a legal registration process.

Companies need to send tax returns to us and annual returns to the Companies Office.