About this Guide

Use this guide to help you complete your company’s income tax and annual imputation returns.

When to use this guide

All active New Zealand resident companies must file an income tax return each year. Body corporates (registered under the Unit Titles Act 1972) and unit trusts must complete an IR4 income tax return.

A non-active company is a company that has:

• not derived any gross income
• no deductions
• not disposed of any assets
• not been party to any transactions that during the year:
  • gave rise to gross income for any person, or
  • gave rise to fringe benefits to any employee or any former employee, or
  • gave rise to a debit in the company’s imputation credit account or dividend withholding payment account.

These companies may be excused from filing tax returns if they complete a Non-active company declaration (IR433) form.

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