All superannuation funds registered with the Government Actuary must file an Income tax return (Registered superannuation funds) (IR44). This guide provides you with all the information you need to know when filing.

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 an IR4. If the scheme does not allow beneficiaries to contribute, it will be treated as a trust and must file an IR6.

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