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Non-active company declaration (IR433)

This form should be completed when a company has met all of the following conditions that deem a company to be non-active for an entire income year:

  • It has not derived any gross income from any source, and is not deemed to have derived any gross income.
  • It has no allowable deductions.
  • It has not disposed of any assets, and is not deemed to have disposed of any assets.
  • It has not been party to, or continued with, any transactions that have given rise to income or deemed income in any person's hand, fringe benefits to any employee or former employee or a debit in the company's imputation credit account or dividend withholding payment account.

You will need the following:

  • The company details and IRD number.
  • The balance date.
  • The income year that the company met the criteria for being a non-active company.

After you finish, please print, sign and post the completed form to the Inland Revenue address on the form.

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

If the company has made a declaration and stops meeting any of the criteria deeming it non-active it must notify the Commissioner that it is no longer a non-active company and is therefore required to file annual income tax and imputation returns.