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North Island flooding | Many of you have been affected by the flooding in the North Island and may need help keeping up with your tax obligations. Find out more

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Te kamupene hanganga taunaha tāpui Look-through company

A look-through company (LTC) is a special type of company. It's a separate legal entity but for income tax purposes it's treated like a partnership.

Tax summary

A look-through company must file income tax returns and report to us the same way as an ordinary company.

Owners can offset the look-through company's losses against their other income. They must pay tax on a look-through company's profits.

An owner with an effective look-though interest in the look-through company is treated as:

  • carrying on the activities and having the status, intentions and purposes of the look-through company
  • holding the property of the look-through company 
  • being a party to any arrangement to which the look-through company is a party to
  • doing an activity or being entitled to anything the look-through company does or is entitled to.

Setting up

  • Eligibility to be a look-through company
  • Becoming a look-through company

Ongoing

  • Shareholders of a look-through company
  • Selling look-through company shares
  • File a Look-through company income/loss distribution - IR7L

Closing down

  • When you stop being a look-through company

Updates: Look-through company

  • 09 Feb 2023 Emergency event - Heavy rain and flooding in the upper North Island

    We are prioritising our support to customers affected by the North Island flooding including farmers and growers.

  • 30 Aug 2022 Credit and debit interest rate change on 30 August

    The interest rates for overpaid and underpaid tax will change on 30 August 2022.

Subscribe More updates

Situations

  • My business is making a loss

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Last updated: 22 Jan 2020
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