Consolidated groups – general elections

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Consolidated groups – general elections

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Consolidated groups – general elections

Form Number: IR495 / Form Code: IR495

About this Form

This service can be used to make a number of elections within a consolidated group.

When to use this form

Use this form to make one or more of the following elections:

  • Election to join an existing consolidated group
  • Election to leave a consolidated group
  • Change of the nominated company of a consolidated group
  • Election to maintain trading stock concession
  • Application to limit joint and several liability

What you will need

  • Your IRD number
  • Your current ICA balance
  • Details of any losses to carry forward.
  • The IRD number of the consolidation

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