About this Guide

Use this guide to help complete the IR4 Companies Income Tax Return and, where applicable, the annual imputation return.

The guide explains how to complete sections relating to company details, income and deductions, tax losses, provisional tax, shareholder information and the imputation credit account.

When to Use this Guide

Companies that are operating and resident in New Zealand for tax purposes will generally need to file an IR4 each year. This includes certain incorporated societies, other bodies corporate and unit trusts.

A look-through company (LTC) does not file an IR4. It must file an IR7 Income Tax Return instead.

Most New Zealand-resident companies must also complete an annual imputation return. Non-resident companies, LTCs, non-active companies, Māori authorities and companies whose income is entirely exempt will generally not need to file this return.

This page is also available in: 简体中文