Make a payment
Get it done online Mahia ā-rorohiko

Foreign investment fund/Controlled foreign company disclosure(s) (IR458)

About this

Complete this form to disclose your interest in a controlled foreign company (CFC) or foreign investment funds (FIF).

When to use this
  • For a FIF: use this service for any disclosures from income years starting on or after 1 April 2007.
  • For a CFC: use this service for any disclosures from the 2010 income year for balance dates between 30 June and 30 September (inclusive) and from the 2011 income year for all other balance dates.

Please note this service does not calculate your income or loss.

What you will need

Your entity IRD number - if you don’t have this you can find it on any correspondence from Inland Revenue, or contact us.
You will also need the following information:

 

 

CFC FIF
  • name
  • primary business activity
  • country of incorporation or tax residence
  • copy of the financial statements
  • number of employees
  • other information prepared while performing the active business test and calculating your CFC income.
  • Depending on method used:
    • name of the investment
    • stock code if known
    • country of incorporation or tax residence
    • the market value in New Zealand dollars at the beginning or end of your income year
    • other information specific to attributed income exemption method.

 

 

After you finish

Print a copy of the confirmation page, sign it and retain it with your tax records.

Also keep a copy of the spreadsheet that you upload to us.

This service may require you to email confidential information to Inland Revenue using our myIR Secure Online Services to prevent unauthorised interception.

Find out what to do if you can't get through to online services

Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.

You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.

There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.

This may require you to send confidential information to Inland Revenue so it is located on a secure part of our website to prevent unauthorised interception. If you are unable to access this service, your browser and/or firewall settings may need updating.

Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.

You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.

There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.