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Tax Obligations and
Options
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| The following are
the Tax Guides that are available from IRD for non N.Z.
Companies with their New Zealand Tax requirements and for New
Zealand Based companies with their International Responsibilities |
| Controlled foreign
companies (IR 275) |
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Information for
NZ residents with interests in overseas companies. (More for
larger investors, rather than those with minimal overseas investments)
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| Foreign dividend withholding payments
(IR 274A) |
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Information for
NZ companies that receive dividends from overseas companies.
This booklet also deals with the attributed repatriation and
underlying foreign tax credit rules.
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| Foreign investment
funds (IR 275B) |
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Information for
taxpayers who have overseas investments, but who don't have a
controlling interest in the overseas entity.
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| Imputation (IR
274) |
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A guide to dividend
imputation for New Zealand companies. (This may be subject
to change in the near future)
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| Qualifying companies
(IR 4PB) |
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An explanation
of the qualifying company regime, under which a small company
with few shareholders can have special tax treatment of dividends,
losses and capital gains. |
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