About this resource

This workpaper supports compliance with New Zealand’s base erosion and profit shifting rules for a company or group.

How to use it

Complete the applicable sections, record group elections and calculations, and retain the form and supporting workpapers with the income tax return records.

Related forms and guides

• Company income tax return (IR4)
• Company income tax return guide (IR4GU)
• Financial statements summary guide (IR10G)

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