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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

If you're no longer trading, you may apply for an exemption from filing tax returns by completing a Non active company declaration - IR433 form.

A non active company is a company that has:

  • not derived any gross income
  • no deductions
  • not disposed of any assets.

If the company is registered for GST, the registration must be ceased. If it is a member of a group, it must withdraw.

Non active companies can't have any transactions during the year that gave rise to:

  • gross income for any person
  • fringe benefits to any employee or any former employee
  • a debit in the company's imputation credit account.

If your application is accepted, you'll no longer be required to file tax returns or prepare financial reports until your company is reactivated. If you don't have an exemption then you must file a return, otherwise you will be charged a late filing penalty.

Last updated: 30 Jan 2020
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