About this Guide

Complete this return if you are a company and you need to file an IR4 tax return for the tax year. You can also complete this online.

When to use this guide

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.

What you will need

• the company IRD number
• income details for the company
• any interest or dividends paid to the company
• any details of income from a partnership, estate or trust
• any tax credits
• any overseas income
• income from business or rental activities
• any insurance premiums to any overseas insurer not carrying on business in New Zealand
• any other income
• any losses from a loss attributing qualifying company
• any losses brought forward or subvention payments to/from another company.

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