Gather your information
To disclose your interest in a CFC you will need a few details:
- your IRD number
- the name of the company
- the country of incorporation or tax residence
- the market value in New Zealand dollars at the beginning or end of your income year
- the primary business activity
- a copy of financial statements
- the number of employees.
File a controlled foreign company disclosure
Download and complete the CFC/FIF disclosure spreadsheet. Then, log in to myIR and either:
- send us a web message with the disclosure attached, or
- amend a return you have already filed via myIR, and upload the CFC disclosure when you are asked if you want to do this.