Look-through company election
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Look-through company election
Form Number: IR862 / Form Code: IR862
About this form
IR862 is used by an eligible company and all owners of look-through interests to elect for the company to become a look-through company (LTC).
Before submitting
Confirm the eligibility criteria and intended start income year. The director or authorised agent and every owner must complete the applicable notices and sign the election.
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