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IR879 May 2017Lookthrough companies A guide to the look through company rules2LOOKTHROUGH Companies.IRD.govt.NZ Go to our website for information and to use our services and tools. Log in or register

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What is look-through?

Look-through is a tax reporting method where income or gains generated by underlying assets are passed directly to investors.

Who is required to file look-through?

Investment entities such as partnerships or certain types of trusts or funds are required to file look-through.

How to fill out look-through?

Look-through is filled out by reporting the income, gains, and other relevant information generated by underlying assets on a specified tax form.

What is the purpose of look-through?

The purpose of look-through is to ensure transparency in reporting income generated by underlying assets to investors for tax purposes.

What information must be reported on look-through?

Information such as income, gains, expenses, and other relevant financial data related to the underlying assets must be reported on look-through.

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