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Conduit tax relief account return (IR406)

(published January 2008)

About this return

This return is not required for income years starting on or after 1 July 2011. A CTR account is a memorandum account used to track conduit relief until it is distributed. Because relief is given on behalf of non-resident shareholders, it is necessary to ensure this relief is passed on to those shareholders. No CTR is available for income years starting on or after 1 July 2011.

PDF | 111kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this return

Complete this form only if the dividend withholding payment holding company has elected to be a conduit tax relief (CTR) company.

No further conduit tax relief will be provided under the new international tax rules from the beginning of the 2010 income year for all entities with a balance date between 30 June and 30 September (inclusive) and from the beginning of the 2011 income year for all other entities.

A return will no longer need to be completed for income years starting on or after 1 July 2011.

What you will need
  • Your IRD number - if you do not have this contact us.
  • Conduit tax relief account details
After you finish

Please print, sign and post the completed form to your nearest Inland Revenue office.

You may wish keep a copy of this form for your personal records.

List of postal addresses for Inland Revenue >