About this Guide

This form can be used when a number of companies form a consolidated group for tax purposes.

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this guide

All companies forming the group must be 100% commonly owned. Each company must also be an eligible company, that is:

• resident in New Zealand, and
• not treated as a non-resident under a double tax agreement, and
• not exempt from income tax, and
• not a loss attributing qualifying company under the qualifying company rules.

All companies within a consolidated group must have the same tax balance date and will be jointly and severally liable for all tax once consolidated.

What you will need

Each company involved will need to provide:

• IRD number
• current ICA balance
• losses available to carry forward.
• Each company forming the consolidated group must complete this form.

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