All Accounting Categories
Form Number: IR1032 / Form Code: IR1032
About this Form
Country-by-country reporting requirements have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting. These requirements apply to corporate groups head quartered in New Zealand with annual consolidated group revenue of over EUR 750 million (approximately NZ$1.3 billion).
When to use this form
Each year, IRD contact the New Zealand-headquartered corporate groups that are required to file the country-by-country (CbC) report and provide them with the required templates and guidance notes (including both general and specific instructions) published by the OECD.
What you will need
The following aggregate information needs to be collected for each jurisdiction in which impacted groups operate.
- Gross revenues – broken down into related party and unrelated party categories.
- Profit (loss) before income tax.
- Income tax paid on cash basis.
- Income tax accrued – current year.
- Stated capital.
- Accumulated earnings.
- Number of employees.
- Tangible assets other than cash and cash equivalents.
This page is also available in: 简体中文