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Non-active trust declaration (IR633)

This form should be completed when a complying trust has met all of the following conditions for an entire tax year:

  • It hasn't derived or been deemed to have derived any gross income from any source.
  • It has no deductions.
  • It has not been party to, or continued with, any transactions with assets of the trust that give rise to any of the following during the tax year:
    1. Income or deemed income in any person's hand.
    2. Fringe benefits to any employee or former employee.

You will need:

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

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

Keep a copy of this form for your records.

If the trust 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 trust and is therefore required to file annual income tax.