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All superannuation funds registered with the Financial Markets Authority must file an IR44 return.

Superannuation funds returns

If your scheme isn't registered with the Financial Markets Authority and allows beneficiaries to contribute, it will be treated as a company for tax purposes and must file an IR4. If the scheme doesn't allow beneficiaries to contribute, it will be treated as a trust and must file an IR6.

If the scheme is not widely-held you may need to comply with additional disclosure requirements for the 2021-2022 income year onwards.

Additional reporting requirements for NZ domestic trusts

If you are required to comply you will need to include additional financial information in your return along with more information about people connected to the trust. If your scheme files an IR6 the information will already be captured, however if you file an IR44 and are not widely-held you will still need to provide this information.

To comply, you will need to complete the following forms and include these as attachments to your return.

Last updated: 07 Jan 2021
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