About this Guide

Use this return to file details of the taxable income, trustee details and disclosures for a registered superannuation fund. Please see the Registered superannuation funds’ return guide 2020 (IR44G) for further information.

When to use this guide

All superannuation funds registered with the Government Actuary must file an IR44 return.

If your scheme is not registered with the Government Actuary and allows beneficiaries to contribute, it will be treated as a company for tax purposes and must file a Company income tax return (IR4). If the scheme does not allow beneficiaries to contribute, it will be treated as a trust and must file an  Estate and trust income tax return (IR6).

What you will need

• IRD number of registered fund
• fund’s Government Actuary number
• IRD number of trustees
• a fully completed Accounts information (IR10) form or a set of the fund’s financial accounts

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