File a controlled foreign company disclosure

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Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Before you start

To tell us about your interest in a controlled foreign company (CFC) you'll need a few details:

your IRD number
the company's name
the country where the company is incorporated or where it's a tax resident
the market value in New Zealand dollars at the beginning or end of your income year
the main business activity
a copy of financial statements
the number of employees.

File a controlled foreign company disclosure

Download and complete the CFC and FIF disclosure spreadsheet. Then, log in to myIR and either:

send us a web message with the disclosure attached
amend a return you've already filed in myIR, and upload the controlled foreign company disclosure when you're asked if you want to do this.

CFC and FIF disclosure template XLSX 592KB Download form

Send us your disclosure spreadsheet

Log in to myIR and either:

send us a web message with the disclosure attached
amend a return you've already filed in myIR, and upload the controlled foreign company disclosure when you're asked if you want to do this.

Log in to myIR

Foreign loss election or revocation IR444 2008 (PDF 53KB) Download form

Last updated: 28 Apr 2021