About this Form

A company must meet specific criteria to become a look-through company (LTC).

If your company has previously been a look-through company, it cannot become one again in the same year it stopped being a look-through company or in either of the two following income years.

When to use this form

Everyone who owns a look-through interest in the company must sign the Look-through company election – IR862 form for it to be valid. This includes a trustee, director or agent with authority to sign.

what you will need

• company name and IRD number
• owners’ names and IRD numbers
• income year the company will become a look-through company

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