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Companies income tax return notes IR4N (past years)

Use for past years

All companies (including bodies corporate and unit trusts) must complete an IR4 income tax return each year if they are:

  • active, and
  • New Zealand resident for tax purposes (except look-through companies).

Use these notes to help you complete your Income tax return: Companies IR4.

For more information about completing your return go to our Company tax return guide IR4G.