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All superannuation funds registered with the Government Actuary must file an IR44 return.
If your scheme is not registered with the Government Actuary and allows beneficiaries to contribute, it will be treated as a company for tax purposes and must file a Company income tax return (IR4). If the scheme does not allow beneficiaries to contribute, it will be treated as a trust and must file an Estate and trust income tax return (IR6).
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